XBRL Concept
From Open Risk Manual
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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
