Difference between revisions of "XBRL Period Type"

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Latest revision as of 16:49, 28 April 2023

Definition

XBRL Period Type. An attribute of an element that reflects whether it represents a stock variable (instant in XBRL terminology) that is reported at a particular date or a flow variable (duration) reported in a time period.

The period type determines the validity period of a busines fact, namely:

  • Instant Period (Time Point)
  • Duration Period (Time Interval)