Term: | TypeClassRule |
Label: | Type Class Rule |
Key: | 66 |
Category: | Type of Rule (Assertion) |
Description: | A type or class relation expresses the allowed relationships between concepts for a reporting style. A.k.a. class-subclass; a.k.a. general-special |
Commentary: | This is equivalent to the 'general-special' relationship in XBRL and the 'class-subclass' relationship in OWL. An example is to say that 'Cash and Cash Equivalents' is a TYPE OF 'Current Asset'; or that 'Repayment of Long-term Debt' is a TYPE OF 'Net Cash Flow from Financing Activities'. |
Technical Example: | http://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-31+corrected-errata-2013-02-20.html#_5.2.6.2.1 |
Human Readable Example: | http://www.xbrlsite.com/2014/Protototype/Classes/ |
Additional Information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf |
Status: | Draft |
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Last updated: 9/14/2020 7:51:03 AM