GlossaryGuide

An attribute of an element that reflects whether it is reported as an instant or duration time period.

Relationship between elements that indicates subordination of one to the other as represented in a print listing or financial statement presentation. Relationships files use parent-child hierarchies to model several different relationships, including presentation, summation of a set of facts, and membership of concepts within a domain used as the axis of a table.

An attribute that appears on all taxonomy elements, and is used (false) on elements that, if used in an instance document, must have a non-empty value. XBRL taxonomy tools normally have the default value for nillable as “true.” There is no need for any extension to define an element with nillable “false.”

Every element has a Universal Resource Identifier (URI) that identifies the organization that maintains the element definitions, with an indication of what the term covers. In the XBRL US GAAP Taxonomy, namespaces start with http://xbrl.us/us-gaap/. A namespace prefix is not the namespace

Unique identifier of an element in a taxonomy.

Process of determining the elements that correspond to lines and columns in a financial statement and which elements must be created by extension

XBRL technical term for a relationships file.

Elements that conventionally appear on the vertical axis (rows) of a table.

A distinguishing name for each distinct element indicating the circumstances in which it should be used; each is given a separate defining role to use in different presentation situations.

Human-readable name for an element; each element has a standard label that corresponds to the element name, and is unique across the taxonomy.