XBRL Instance: Difference between revisions
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Latest revision as of 15:41, 28 April 2023
Definition
An XBRL Instance (or XBRL File) contains the business facts being reported. An instance, along with the XBRL Taxonomy to which it conforms, forms a complete submission (report or filling). An instance is fundamentally an XML document containing concrete elements (facts) that together constitute one or more business reports.
Example
The financial statements of company ABC Inc. for the year ending on December 31, 2021, expressed in XBRL would be an XBRL instance document.