Term: TypeClassRule
Term: TypeClassRule
Label: Type Class Rule
Key: 66
Category: Type of Rule (Assertion)
Description: A type or class relation expresses the allowed relationships between concepts for a reporting style. A.k.a. class-subclass; a.k.a. general-special
Commentary: This is equivalent to the 'general-special' relationship in XBRL and the 'class-subclass' relationship in OWL. An example is to say that 'Cash and Cash Equivalents' is a TYPE OF 'Current Asset'; or that 'Repayment of Long-term Debt' is a TYPE OF 'Net Cash Flow from Financing Activities'.
Technical Example: http://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-31+corrected-errata-2013-02-20.html#_5.
Human Readable Example: http://www.xbrlsite.com/2014/Protototype/Classes/
Additional Information: http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf
Status: Draft