| Term: | Topic |
| Label: | Topic |
| Key: | 65 |
| Category: | Property of Disclosure |
| Description: | A topic is a category into which a disclosure can be organized. |
| Commentary: | |
| Technical Example: | http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/disclosures-topics/topics.xsd |
| Human Readable Example: | http://xbrlsite.azurewebsites.net/2019/Prototype/ipsas/Metadata/topics_ModelStructure.html |
| Additional Information: | http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part02_Chapter05.1_IntroductionToTheConceptualModelOfDigitalFinancialReport.pdf |
| Status: | OK |
| Image: | |