Research Article

The Utilization Ratio and Interoperability of Corporate-Level XBRL Classification Standard Elements in China

Table 1

Definitions of XBRL common taxonomy elements.

Element typeMeaningElement typeMeaning

Text blockText blocks, which can contain tables insideSharesNumber of shares
TextText, internal plain texttableDimensionalised tables
yyyy-mm-ddPoint in timeAxisAxes of the dimensionalisation table
XMonetaryMemberMembers on the dimensionalisation table axis
X.XXNumericalLineitemsPresentation matters in dimensionalised tables