Accounting Standards · JSON Structure

Xbrl Financial Fact Structure

A single XBRL financial fact from an SEC EDGAR filing, representing one tagged data point from a company's financial statements.

Type: object Properties: 7 Required: 3

Accounting StandardsFinanceGAAPIFRSXBRLFinancial ReportingSECFASB

XbrlFinancialFact is a JSON Structure definition published by Accounting Standards, describing 7 properties, of which 3 are required. It conforms to the https://json-structure.org/meta/core/v0/# meta-schema.

Properties

cik taxonomy concept label description entityName units

Meta-schema: https://json-structure.org/meta/core/v0/#

JSON Structure

{
  "$schema": "https://json-structure.org/meta/core/v0/#",
  "$id": "https://raw.githubusercontent.com/api-evangelist/accounting-standards/refs/heads/main/json-structure/xbrl-financial-fact-structure.json",
  "name": "XbrlFinancialFact",
  "description": "A single XBRL financial fact from an SEC EDGAR filing, representing one tagged data point from a company's financial statements.",
  "type": "object",
  "properties": {
    "cik": {
      "description": "The SEC Central Index Key (CIK) of the filing entity, zero-padded to 10 digits",
      "example": "0000320193",
      "pattern": "^[0-9]{10}$",
      "type": "string"
    },
    "taxonomy": {
      "description": "The XBRL taxonomy namespace prefix used for this fact",
      "enum": [
        "us-gaap",
        "ifrs-full",
        "dei",
        "srt"
      ],
      "example": "us-gaap",
      "type": "string"
    },
    "concept": {
      "description": "The XBRL taxonomy element (tag) name for this fact",
      "example": "Assets",
      "type": "string"
    },
    "label": {
      "description": "Human-readable label for the concept",
      "example": "Assets",
      "type": "string"
    },
    "description": {
      "description": "Definition of the taxonomy concept",
      "type": "string"
    },
    "entityName": {
      "description": "Legal name of the filing entity",
      "example": "Apple Inc.",
      "type": "string"
    },
    "units": {
      "description": "Array of unit groupings for this fact",
      "items": {
        "$ref": "#/$defs/UnitFacts"
      },
      "type": "array"
    }
  },
  "required": [
    "cik",
    "taxonomy",
    "concept"
  ]
}