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

Question

Quizplus · Accepted Answer

An instance document is an XBRL document that contains all information, including tags, about the occurrence of an item at a given point in time. It is used for financial reporting and analysis.

An Instance Document