| Term: | Disclosure |
| Label: | Disclosure |
| Key: | 14 |
| Category: | Property of Structure |
| Description: | A disclosure is a set of one to many fact sets or a set of one to many structures which form an accounting disclosure that is either required by statutory or regulatory rules or provided at the descretion of a reporting entity. |
| Commentary: | |
| Technical Example: | http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/disclosures-topics/disclosures.xsd |
| Human Readable Example: | http://xbrlsite.azurewebsites.net/2019/Prototype/ipsas/Metadata/disclosures_ModelStructure.html |
| Additional Information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.1_IntroductionToTheConceptualModelOfDigitalFinancialReport.pdf |
| Status: | OK |
| Image: | |