| Label: | Disclosure |
| Name: | Disclosure |
| Documentation: | A disclosure is a set of one to many fact sets or a set of one to many fragments which form an accounting disclosure that is either required by statutory or regulatory rules or provided at the descretion of a reporting entity. |
| Category: | Type |
| Commentary: | As the term disclosure is used here, each of the primary financial statements is a disclosure. |
| Human readable example: | http://xbrlsite.azurewebsites.net/2019/Prototype/ipsas/Metadata/disclosures_ModelStructure.html |
| Technical example: | http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/disclosures-topics/disclosures.xsd |
| For more information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.1_IntroductionToTheConceptualModelOfDigitalFinancialReport.pdf |
| Image: | |