The Tool That Defines and Describes Each Key Data Element

question 62

Multiple Choice

The tool that defines and describes each key data element (e.g. ,total assets,accounts,payable,net income,etc. ) in XBRL is called _____:

• A)XBRL specification.
• B)XBRL taxonomy.
• C)XBRL style sheet.
• D)XBRL instance document.

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Definitions:

Non-categorical

Pertaining to concepts or items not organized according to a specific category or class.

Proposition

A note that communicates a viewpoint or opinion.

Subalternates

In the traditional square of opposition, the relationship between a universal and a particular proposition of the same quality (A and I, E and O): if the universal is true, the particular must be true, and if the particular is false, the universal must be false.

Universal

Pertaining to a statement or concept that applies to all cases or instances without exception.