An Instance Document

question 97

Multiple Choice

An instance document:

• A) is an XBRL document that contains all information, at a given point in time, including tags, about the occurrence of an item
• B) is a feature of a relational database
• C) is used to comply with SOX Section 409 regarding rapid disclosure of material changes
• D) summarizes instances of GAAP and IFRS reporting differences

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Definitions:

Nongenetic Influence

External factors and environmental influences that affect an individual's development and traits, distinct from inherited genetic factors.

Prenatal Nutrition

Refers to the dietary and nutritional intake and guidelines provided to expectant mothers for optimal fetal development and maternal health.

Environment

The surroundings or conditions in which a person, animal, or plant lives or operates.

Natural Selection

A process by which organisms that are better adapted to their environment tend to survive and produce more offspring.