| Label: | Topic |
| Name: | Topic |
| Documentation: | A topic is a category into which a disclosure can be organized. |
| Category: | Type |
| Commentary: | While the ASC provides a set of topics and organizes disclosures into those topics; others can create their own sets of topics and organize disclosures however they might like. |
| Human readable example: | http://xbrlsite.azurewebsites.net/2019/Prototype/ipsas/Metadata/topics_ModelStructure.html |
| Technical example: | http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/disclosures-topics/topics.xsd |
| For more information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.1_IntroductionToTheConceptualModelOfDigitalFinancialReport.pdf |
| Image: | |