For Internal Users of Business Information, One of the Prime

Multiple Choice

For internal users of business information, one of the prime motivations behind the development of XBRL was:

A) the need to manipulate financial information into different formats for management.
B) the need to present financial information in the same format for the different users of that information.
C) the need to present different financial information in the same format to various regulators and government agencies.
D) the number of times in traditional financial reporting circles that different information needed to be supplied in different formats when commuting financial results to investors, regulators, government agencies and other stakeholders.