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Term: Disclosure
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: