I would like to get a structured balance sheet from a 10-Q report with XBRL. There are tons of elements and I would like to dynamically construct the hierarchy (eg. Assets contain Current and Non-current Assets, etc.).
As I understand, for such purpose there are arc elements similar to https://xbrl.sec.gov/dei/2020/dei-pre-2020-01-31.xml
Is there any similar one for financial statements?
What you are looking for is the report specific presentation linkbase (which often contains a pre
in the name; this is not a global rule though, but applies to the SEC filings). The presentation linkbase is linked to the original report through imports.
Here is an example for apple's recent 10-Q. The hierarchy (balance sheet) you are looking for is in extended link with xlink:role="http://www.apple.com/role/CONDENSEDCONSOLIDATEDBALANCESHEETSUnaudited"
.