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

---

Definitions:

Actin

The protein of which microfilaments consist. Actin, together with the protein myosin, is responsible for muscle contraction.

Rough Endoplasmic Reticulum

A region of the endoplasmic reticulum associated with ribosomes, involved in the synthesis and processing of proteins.

Ribosomes

Cellular structures where protein synthesis occurs, reading mRNA and assembling amino acids into proteins according to the genetic instructions.

Microfilaments

Microfilaments are fine, thread-like protein fibers, composed largely of actin, that are a part of the cytoskeleton in eukaryotic cells, involved in cell movement and shape.