30.

Which of the following statements best describes the comparative functions of XBRL and ebXML?

a)

XBRL and ebXML both have the same goal - to standardize the presentation of financial statement line items.

b)

XBRL has as its goal the facilitation of transaction level data exchange whereas ebXML is a tagging system tailored to financial statement line items.

c)

XBRL is a tagging system tailored to financial statement line items, whereas ebXML has as its goal the facilitation of transaction level data exchange.

d)

XBRL bases its tag wrappers on REA constructs whereas ebXML bases its containers on chart of account codes

e)

XBRL and ebXML both base their tag wrappers/containers on REA constructs.