XBRL Element
From Open Risk Manual
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).
