Publisher of the reference material, such as SEC, FASB, or AICPA. Name refers to the specific publication. For example, "Statement of Financial Standards", "Statement of Position" or "IFRS". It does not include the number. Number is used to record the actual number of the specific publication. For example, the number for FAS 133 would be 133. The issue date of the specific reference. The format is CCYY-MM-DD. For a publication that uses chapters, this part should be used to capture this information. Because chapters are not necessarily numbers, this is a string. Article refers to a statutory article in legal material. Notes can contain reference material; use this element when the note is published as a standalone document. There is a separate element for footnotes within other references. Section is used to capture information typically captured in sections of legislation or reference documents. Subsection is a subsection of the section part. Paragraph is used to refer to specific paragraphs in a document. Subparagraph of a paragraph. Sub component of a sub paragraph. Subcomponent of a clause in a paragraph. Refers to the name of an Appendix, which could be a number or text. Example captures examples used in reference documentation; there is a separate element for Exhibits. Page number of the reference material. Exhibit refers to exhibits in reference documentation; examples have a separate element. Footnote is used to reference footnotes that appear in reference information. In some reference material individual sentences can be referred to, and this element allows them to be referenced. Full URI of the reference such as "http://www.fasb.org/fas133". Date that the URI was valid, in CCYY-MM-DD format.