Difference between revisions of "XBRL Element"
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== Definition == | == Definition == | ||
| − | '''XBRL Element'''. XBRL components (items, domain members, dimensions, and so forth). The representation of a financial reporting concept, including: line items in the face of the financial statements, important narrative disclosures, and rows and columns in tables. | + | '''XBRL Element'''. XBRL components (items, domain members, dimensions, and so forth). The representation of a financial reporting concept, including: line items in the face of the financial statements, important narrative disclosures, and rows and columns in tables. |
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| + | The XBRL Element is one of the basic components in the XML document. It has a ''name'' and additional mandatory and optional ''attribute/value pairs''. An element provides the foundation for an [[XBRL Tag]] that will describe [[XBRL Fact | values]] (facts) that appear in an [[XBRL Instance]] document. | ||
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| + | == Example == | ||
| + | <book author=“Homer” date=“800 BC”>Iliad</book> | ||
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| + | ''Book'' is an XML element, ''author'' and ''date'' are attributes, ''Iliad'' is the value of the element (a reported fact). | ||
[[Category:XBRL Glossary]] | [[Category:XBRL Glossary]] | ||
Revision as of 13:58, 11 October 2021
Definition
XBRL Element. XBRL components (items, domain members, dimensions, and so forth). The representation of a financial reporting concept, including: line items in the face of the financial statements, important narrative disclosures, and rows and columns in tables.
The XBRL Element is one of the basic components in the XML document. It has a name and additional mandatory and optional attribute/value pairs. An element provides the foundation for an XBRL Tag that will describe values (facts) that appear in an XBRL Instance document.
Example
<book author=“Homer” date=“800 BC”>Iliad</book>
Book is an XML element, author and date are attributes, Iliad is the value of the element (a reported fact).
