Difference between revisions of "XBRL Concept"
Wiki admin (talk | contribs) |
Wiki admin (talk | contribs) |
||
Line 1: | Line 1: | ||
== Definition == | == Definition == | ||
− | '''XBRL Concept'''. An [[XBRL Taxonomy]] element that provides the meaning for a [[XBRL Fact]] | + | '''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. | 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. | ||
+ | |||
+ | Concept in this context excludes [[XBRL Abstract Concept]], and other special elements that are used to define hypercubes, dimensions and members. | ||
== Examples == | == Examples == |
Revision as of 13:25, 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.
Concept in this context excludes XBRL Abstract Concept, and other special elements that are used to define hypercubes, dimensions and members.
Examples
- The element with the name “CashAndCashEquivalents” is a concept representing Cash And Cash Equivalents
- "Profit", "Turnover", and "Assets" would be typical concepts.
Notes
Approximate technical term: concept (XBRL v2.1) or primary item (XBRL Dimensions). Concept, as defined here, excludes header and structural element.