Difference between revisions of "XBRL Concept"
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== Definition == | == Definition == | ||
| − | '''XBRL Concept'''. An [[XBRL Taxonomy]] element that provides the meaning for a [[XBRL Fact]]. Concept | + | '''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. | ||
[[Category:XBRL Glossary]] | [[Category:XBRL Glossary]] | ||
Latest revision as of 15:34, 28 April 2023
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.
