Standard Business Report Model/Concept

Concept (a.k.a. Primary Item, Item) XBRL Open Information Model definition of concept core dimension Normative A concept is a type of report element. A concept is a core aspect which describes the meaning of a reported fact. A concept exists within a set of line items. A concept describes a fact value and therefore has a data type, a period type, and optionally may have a balance type which are used to describe that concept. Commentary and Interpretations For example, the concept named "Assets" which has a data type of "monetary", a period type of "instant", and a balance type of "debit" might be used to describe a reported fact.