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Unformatted text preview: e listed in the box are grouped according to the granularity
of their references. Elements that reference a paragraph as a whole are grouped together,
while elements that reference individual subparagraphs are grouped by the subparagraph that
they reference. Within each group, elements are listed in alphabetical order.
There may be a vertical scroll bar on the right-hand side of the box. If so, you will
need to scroll down in the box to view all of the elements.
To illustrate the ―XBRL Elements‖ feature of a specific paragraph, the following
screen image shows the landing page for Section 310-10-50, scrolled down to show the end
of paragraph 17, where the XBRL elements that are linked to the paragraph have been
displayed. Each element listed in the box is a link that you can click to navigate to the Section 75
page within the same Subtopic.
If you display the XBRL elements that are linked to a specific paragraph/term, the
link at the end of the paragraph/term changes to ―HIDE XBRL ELEMENTS.‖ Click that link
to hide the XBRL elements box. Lesson 16: Working with XBRL Elements 162 Look Now
Go to paragraph
Scroll down to
the end of the
Click the link to
display a list of
elements that are
linked to the
paragraph. IDENTIFYING PARAGRAPHS AND/OR GLOSSARY
TERMS TO WHICH AN XBRL ELEMENT IS LINKED
When you browse the content of a Subtopic’s Section 75 in the System, it is easy to
determine the specific Codification paragraphs and/or glossary terms to which an XBRL
element in the development UGT is linked. As explained earlier in this lesson, each XBRL
element’s listing in Section 75 includes citations of all paragraphs and glossary terms that are
referenced by the element. The citations are divided into two groups: paragraphs/terms that
are in the same Subtopic as the Section 75 that you are browsing vs. those that are in other
Subtopics. Within both groups, each citation is a link that you can click to navigate to the
cited paragraph/term. LESSON SUMMARY Entities around the...
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- Fall '09