Question 1
Communications technology and the Internet can be used to reduce the time and costs involved in disseminating financial statement information. Users of such financial information still struggle in that many recipients have different information delivery requirements and may have to manually reenter the information into their own decision analysis tools. The ideal solution to solve these problems and efficiently transmit financial information via the Internet is to use
◦ HTML.
◦ XML.
◦ ACH.
◦ XBRL.
Question 2
Which of the following statements is
not true about an XBRL instance document?
◦ An instance document includes instruction code as to how the document should be physically arranged and displayed.
◦ An instance document contains facts about specific financial statement line items.
◦ An instance document uses separate tags for each specific element.
◦ An instance document can be used to tag financial and nonfinancial elements.
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