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 in this context excludes abstract concepts, and elements that are used to define hypercubes, dimensions and members. | + | '''XBRL Concept'''. An [[XBRL Taxonomy]] element that provides the meaning for a [[XBRL Fact]]. Concept in this context excludes abstract concepts, and elements that are used to define hypercubes, dimensions and members. A Business Concept (also Business Element) is any abstract notion that describes an aspect of a business entity (e.g., an asset). |
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. | ||
Revision as of 15:32, 11 October 2021
Definition
XBRL Concept. An XBRL Taxonomy element that provides the meaning for a XBRL Fact. Concept in this context excludes abstract concepts, and elements that are used to define hypercubes, dimensions and members. A Business Concept (also Business Element) is any abstract notion that describes an aspect of a business entity (e.g., an asset).
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.
Example
The element with the name “CashAndCashEquivalents” is a concept representing Cash And Cash Equivalents
