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Does XBRL have a data model?

April 26, 2017Data model XBRL

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Does XBRL have a data model?

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XBRL is based on a high level model of the data that it is intended to represent. At a high level, the data model for XBRL is elegantly simple. The following is somewhat simplified – but it does capture the essence of XBRL. There are two kinds of data, data (also known as facts) and data about data (also known as concepts). All facts are instances of concepts. Concepts can be related, in a wide variety of ways, to other concepts. Facts can be related, using tuples, to other facts, generally indicating that sets of facts are the content of other “higher” level facts. This model is illustrated in …