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Standard Business Report Model/Abstract
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
Abstract
(a.k.a. Abstract Concept)
XBRL definition of abstract element
Normative
An abstract is a type of report element. An abstract is used within a set of line items to organize concepts.
Commentary and Interpretations
For example, the abstract report element named "AssetsRollUp" might be used as a container to organize the concepts which are used to represent the line items which make up the subclassifications of "Assets".