Difference between revisions of "XBRL Fact"
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== Definition == | == Definition == | ||
| − | '''XBRL Fact'''. The occurrence in an [[XBRL Instance Document]] of a value or other information tagged by an [[XBRL Taxonomy]] [[XBRL Element | element]]. | + | '''XBRL Fact'''. A fact is an individual piece of information in an [[XBRL Report]]. The occurrence in an [[XBRL Instance Document]] of a value or other information tagged by an [[XBRL Taxonomy]] [[XBRL Element | element]]. |
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| + | A Business Fact is a literal value that is tagged in a given [[XBRL Context]]: Minimally, a Fact is a concrete instance of a Business Concept (aspect). It concerns a concrete Business Entity, a given time point or Period and is expressed in a given Unit. | ||
An XBRL concept refers to a specific [[XBRL Period Type | period]] of time with a value that appears in an [[XBRL Instance]] document | An XBRL concept refers to a specific [[XBRL Period Type | period]] of time with a value that appears in an [[XBRL Instance]] document | ||
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| + | A fact is represented by reporting a value against a [[XBRL Concept]] (e.g., profit, assets), and associating it with a number of [[XBRL Dimension]] values (e.g., units, entity, period, other dimensions) that together uniquely define a [[XBRL Data Point]]. | ||
[[Category:XBRL Glossary]] | [[Category:XBRL Glossary]] | ||
Latest revision as of 15:37, 28 April 2023
Definition
XBRL Fact. A fact is an individual piece of information in an XBRL Report. The occurrence in an XBRL Instance Document of a value or other information tagged by an XBRL Taxonomy element.
A Business Fact is a literal value that is tagged in a given XBRL Context: Minimally, a Fact is a concrete instance of a Business Concept (aspect). It concerns a concrete Business Entity, a given time point or Period and is expressed in a given Unit.
An XBRL concept refers to a specific period of time with a value that appears in an XBRL Instance document
A fact is represented by reporting a value against a XBRL Concept (e.g., profit, assets), and associating it with a number of XBRL Dimension values (e.g., units, entity, period, other dimensions) that together uniquely define a XBRL Data Point.
