Difference between revisions of "XBRL Reference"

From Open Risk Manual
(Created page with "== Definition == An '''XBRL Reference''' is a piece of structured information attached to a taxonomy component that provides a link to external information about the element....")
 
(No difference)

Latest revision as of 17:24, 11 October 2021

Definition

An XBRL Reference is a piece of structured information attached to a taxonomy component that provides a link to external information about the element.

References are typically used to provide links to the definition of a taxonomy component in authoritative literature, such as the relevant accounting standard or legislation. A taxonomy component may have any number of references associated with it. Each reference is composed of a number of reference parts.