Match the XBRL Essential to the Appropriate Definition

question 34

Multiple Choice

Match the XBRL essential to the appropriate definition.
-Schema

• A)Defines which elements are related to a particular taxonomy
• B)Relates to data and metadata
• C)Defines relationships between data
• D)A dictionary that defines the XBRL tags used for specific data items
• E)Identifies the specific amounts for a taxonomy at one instance

---

Definitions:

Bond Premium

The difference between the selling price of a bond and the bond’s face value when the bond is sold for more than par.

Effective-Interest Amortization

A method of amortizing a bond discount or bond premium that reflects the effective interest rate a company pays bondholders over the life of a bond.

Coupon Interest Rate

The annual interest rate paid by a bond expressed as a percentage of its face value.

Present Value Factor

A factor used to calculate the present value of a sum to be received in the future, considering a specific interest rate over a certain period.