question regarding hidden fact CSS link

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SK

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Mar 24, 2026, 4:37:46 AM (11 days ago) Mar 24
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Dear community,

I'm not sure if this user group is the right place for my question, but I figured this is where the XBRL community hangs out, so I'm just going to give it a shot :-).

When using a hidden fact (for example an EnumerationItemType) in the context of IFRS/ESEF (where these elements have only recently been introduced) we apply the custom CSS property -ix-hidden in a style attribute on a tagged HTML element. Please refer to the WGN, section 8 or the ESEF reporting manual (Guidance 2.4.1).

We have a use case where a company wants to apply two hidden facts to the same HTML element (e.g. a <p> element).

For example, in the IFRS taxonomy it seems reasonable to use both:

  • ifrs-full:InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue
  • ifrs-full:InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue

on the same content, resulting in the following ix:hidden section:

<ix:nonNumeric xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" contextRef="D2024-01-01-2024-12-31-c-5" id="id-1" name="ifrs-full:InvestmentInAssociateIsMeasuredUsingEquityMethodOrAtFairValue" class="ixbrl-element-hidden ixbrl-element-nonnumeric">https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full#EquityMethodMember</ix:nonNumeric> <ix:nonNumeric xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" contextRef="D2024-01-01-2024-12-31-c-5" id="id-2" name="ifrs-full:InvestmentInJointVentureIsMeasuredUsingEquityMethodOrAtFairValue" class="ixbrl-element-hidden ixbrl-element-nonnumeric">https://xbrl.ifrs.org/taxonomy/2024-03-27/ifrs-full#EquityMethodMember</ix:nonNumeric>

We tried different approaches to apply multiple facts to the same HTML element, e.g. <p style="-ix-hidden:id-1 id-2"> or <p style="-ix-hidden:id-1;-ix-hidden:id-2">.

In both cases the second fact is not recognised by Arelle or the iXBRL viewer. 

Does anyone know what the correct syntax would be -- if there is one? This does not appear to be covered by the (i)XBRL specification, and the working group note does not refer to such a use case either.

Thanks! Sacha


Gregorio Mongelli

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Mar 24, 2026, 6:36:54 AM (11 days ago) Mar 24
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Hello,

Have you tried

<p><span style="-ix-hidden:id-1"><span style="-ix-hidden:id-2">...</span></span></p>

?

Best regards,

Greg

SK

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Mar 24, 2026, 8:26:46 AM (11 days ago) Mar 24
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Thanks Greg. 

Putting one id on the p and one on a span (within the p) works – as well as your solution with two additional spans.
However, we were just wondering why it should be necessary to blow up the HTML file with "pseudo" elements.

Best regards,
Sacha
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