XBRL Concept
From Open Risk Manual
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.
