StringItemType element with instant balance

[S.Mahalakshmi]

Can a stringItemType element with instant balances be created in a taxonomy for a specific narrative description reported as on a beginning and ending date.

[XMeister]

Is there some particular reason you are questioning whether this is possible or appropriate? Do you mean in general (according to the XBRL Specification or perhaps FRTA) or in a specific situation (such as SEC rules and the EDGAR Filer Manual)? Is your concern that UGT and IFRS both consider string items (in the Notes to the FS) to be durations? There are certainly potential reasons for a string to be an instant when developing a new taxonomy; for extensions to the US GAAP Taxonomy, EFM 6.8.17 says strings must be durations.

[S.Mahalakshmi]

Yes exactly....though I could not find any specific rule in FRTA saying that strings must be duration always. But both US-GAAP Taxonomy and IFRS have all their strings in duration and as you rightly quoted even EFM 6.8.17 says strings must be duration. So, in developing new taxonomy can I have string as instant? Is there any point in XBRL specification or FRTA which specifies that strings can be both instant or duration.