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Standard Business Report Model/Report Element
Reference material by Wikibooks contributors. This retains its source identity and is not 411 news reporting.
Report Element
(a.k.a. model element)
XBRL definition of concept
Normative
A report element is an element within the model definition of report model which describes a report.
Commentary and Interpretations
For example, the report element "assets" might be a concept in a report model which describes the Microsoft 10-K report.