| 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 |
| Image: | |
Last updated: 1/30/2020 4:01:48 PM
