XBRL Fact
From Open Risk Manual
Revision as of 15:25, 11 October 2021 by Wiki admin (talk | contribs)
Definition
XBRL Fact. 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
