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). 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.
