XBRL

Concept - Profit / Loss

Data - Monetary Value - 100 Dollars

Context - Who made the profit?

What period did that profit relate to?
In what currency was the profit reported in?

Acme Corporation, for the period 1 January 2015 to 31 January 2015 in Canadian
Dollars

Facts - Concept + Data + Context

Instance - Collection of Facts

Instance documents are XBRL based reports about performance,

risk, compliance or some other set of logically consistent information that needs
to be communicated internally or externally.

Dimensions - Report multiple values for same concept i.e. Profit for same
organisation.

Instances that report dimensionally will have multiple contexts

that reference different dimension members, applied to multiple facts. So if Acme
has profit to report in Alberta, British Columbia and Ontario, but a loss in
Manitoba, it will have 5 different facts to report, a profit value against each of
the four provinces, and another, overall profit value for the company as a whole.
Dimensions can be rolled up (so that sum of the values in the stores in Alberta
contribute to the value for that province). They are a very common aspect of
financial and particularly risk reporting.

Extension - Personal Concept like share buyback

Extension taxonomies are separate documents that import the base

taxonomy and override certain aspects of the original. Acme Corporation might
report information about share buy backs that the official Canadian GAAP taxonomy
doesn’t provide, so in order to report that information in the way that it appears
in the old style printed report, Acme can define that new concept and include it in
an extension taxonomy.