Financial reporting · The commentary · Element
The actions
What is being done about what the numbers show.
The part
What it is
Commentary that explains without saying what follows invites the reader to decide, which is rarely what was intended.
Where the answer is that nothing is being done because nothing needs to be, saying so is useful.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.