Difference between revisions of "XBRL Period Type"

From Open Risk Manual
 
Line 1: Line 1:
 
== Definition ==
 
== Definition ==
'''XBRL Period Type'''. An attribute of an element that reflects whether it represents a stock (‘instant’ in XBRL terminology) that is reported at a particular date or a flow (‘duration’) reported in a time period.
+
'''XBRL Period Type'''. An [[XBRL Attribute | attribute]] of an [[XBRL Element | element]] that reflects whether it represents a stock variable (''instant'' in XBRL terminology) that is reported at a particular date or a flow variable (''duration'') reported in a time period.
  
Determines the validity period of a busines fact
+
The period type determines the validity period of a busines [[XBRL Fact | fact]], namely:
 
* Instant Period (Time Point)
 
* Instant Period (Time Point)
 
* Duration Period (Time Interval)
 
* Duration Period (Time Interval)
 
  
 
[[Category:XBRL Glossary]]
 
[[Category:XBRL Glossary]]

Latest revision as of 16:49, 28 April 2023

Definition

XBRL Period Type. An attribute of an element that reflects whether it represents a stock variable (instant in XBRL terminology) that is reported at a particular date or a flow variable (duration) reported in a time period.

The period type determines the validity period of a busines fact, namely:

  • Instant Period (Time Point)
  • Duration Period (Time Interval)