GlossaryGuide

An element that organizes a set of axes and a set of line items to indicate that each fact of one of the line items could be further characterized along one or more of its axes. For example, if a line item is Sales and an axis is Scenario, this means that an instance document… Continue reading Table

The default label for an element. An extension may override the standard label.

Denotes whether a numeric fact in an instance has a positive (+) or negative (-) value

Tag that allows additional information to be included in the context of an instance document; this information captures segment information such as an entity’s business units, type of debt, type of other income, and so forth.

Technical term for an element declaration file.

Tag that allows for additional information to be associated with facts in an instance document; this information encompasses in particular the reporting circumstances of the fact, as for example “actual or forecast.” The scenario of any fact can be left unspecified

A process that automatically scales numeric data by value, thus saving time of entering zeros during the entry or creation process. XBRL does not support the scaling of numeric values (all values must be reported in their entirety); however, it is a feature commonly found in instance document creation software

To process an instance document into a layout that facilitates readability and understanding of its contents.

Relationships that arrange elements allowing them to navigate the taxonomy content in parent-child tree structures (hierarchies).

A shorthand sequence of letters for a namespace; “us-gaap,” for example, is a common prefix for the namespace http://xbrl.us/us-gaap/2008-01-31.