XBRL tagging readiness: mapping table and validation checks

Create an XBRL tagging readiness plan for {issuer_name}.

Inputs:
- FS line items and footnotes: {fs_and_notes}
- Existing taxonomy mappings (if any): {existing_mappings}
- New/changed line items this period: {changes}
- Materiality and disclosure focus: {materiality_focus}

Output:
1) Mapping table schema: FS line item, concept, taxonomy, axis/member (if any), notes.
2) Validation checklist (consistency, anchoring, sign conventions, dimensional usage).
3) Change log process for new tags.
4) Handoff checklist to XBRL vendor/software.

Avoid assigning specific tags unless provided; focus on process and structure.