Difference between revisions of "XBRL Concept"
From Open Risk Manual
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]]. 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). | + | '''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). 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. | ||
| − | == | + | == Examples == |
| − | The element with the name “CashAndCashEquivalents” is a concept representing [[Cash And Cash Equivalents]] | + | * 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. | ||
[[Category:XBRL Glossary]] | [[Category:XBRL Glossary]] | ||
Revision as of 17:03, 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). 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
Approximate technical term: concept (XBRL v2.1) or primary item (XBRL Dimensions). Concept, as defined here, excludes header and structural element.
