Term: DisclosureMechanicsRule
Term: DisclosureMechanicsRule
Label: Disclosure Mechanics Rule
Key: 15
Category: Type of Rule (Assertion)
Description: A disclosure mechanics rule is a rule that describes the structural organizational and representation of a disclosure against a specification of that disclosure.
Commentary: A disclosure mechanics rule are rules that are used to specify what constitutes a correct representation of a specific disclosure. For example, the 'Components of inventory disclosure' (a) is a ROLL UP, (b) there are specific concepts that can be used to represent the TOTAL of the roll up; (c) if the disclosure exists, then the policies that must exist; (d) the Level 3 Disclosure Text Block that is used to represent the disclosure, etc. There are a number of XBRL arcroles that are used to represent this type of rule in the XBRL Definition Relations linkbase. (Here is an example of disclosure mechanics rules for ONE DISCLOSURE, 'Inventory, Net [Roll Up]'.
Technical Example: http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/us-gaap/disclosure-mechanics/1-rules-def.xml
Human Readable Example: http://xbrlsite.azurewebsites.net/2018/Prototypes/ModernFinancePlatform/Rule.jpg
Additional Information: http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf
Status: OK