Which of the Following Statements Is Not True About an XBRL

Multiple Choice

Which of the following statements is not true about an XBRL instance document?

A) An instance document includes instruction code as to how the document should be physically arranged and displayed.
B) An instance document contains facts about specific financial statement line items.
C) An instance document uses separate tags for each specific element.
D) An instance document can be used to tag financial and nonfinancial elements.