Why are the same XBRL elements and definitions reused?
In XBRL all similar line items (concepts) are required to be mapped to the same XBRL element. This tagging efficiency reduces the overall number of XBRL elements by reusing XBRL elements. However, in order to distinguish each use of the same XBRL element it is required that the XBRL element be further qualified by the use of Domain membership which is also referred to as “Dimensional Mapping”. In the S/E table the “Beginning and Ending Balances” is a concept that is shared by multiple categories (i.e. Common Stock, APIC, Treasury Stock, etc) thus its values are mapped to the same XBRL element: “us-gaap: StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest”. To provide the proper context, the XBRL elements are then qualified by the section’s respective Domain membership tags (the line item highlighted in blue). When reviewing the definition the reviewer should read the definition in the context of its applicable Domain Membership. Dimensional mapping is not limited to
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