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