XBRL Presentation Tree

From Open Risk Manual
Revision as of 16:50, 28 April 2023 by Wiki admin (talk | contribs)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)

Definition

An XBRL Presentation Tree is the organisation of an XBRL Taxonomy's elements into a hierarchical structure with the aim of providing a means of visualising or navigating the taxonomy.

At a technical level, the presentation tree is defined using the parent-child XBRL Arcrole in the XBRL specification.

Notes

  • A taxonomy may define abstract elements (XBRL Abstract) and create presentation relationships to and/or from them, to allow taxonomy presentation applications to present groups of concepts, even when those concepts are not related in any other way such as by calculation associations.