XBRL Concept

The printable version is no longer supported and may have rendering errors. Please update your browser bookmarks and please use the default browser print function instead.

Definition

XBRL Concept. An XBRL Taxonomy element that provides the meaning for a XBRL Fact. A Business Concept (also Business Element) is any abstract notion that describes an aspect of a business entity (e.g., an asset). The term "Line Item" will sometimes be used to refer to a concept.

A concept is an XBRL Element defined in the XML Schema portion of an XBRL Taxonomy to represent a piece of information that can be reported about a business activity or process.

Examples

The element with the name “CashAndCashEquivalents” is a concept representing Cash And Cash Equivalents
"Profit", "Turnover", and "Assets" would be typical concepts.

Notes

When a Concept is defined to be an enumeration type, then the preparer can only report value(s) from this list.
Concept in this context excludes XBRL Abstract Concept, and other special elements that are used to define hypercubes, dimensions and members.
The approximate technical term: is concept (XBRL v2.1) or primary item (XBRL Dimensions)
Concept, as defined here, excludes header and structural elements.