Indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true; explain when the statement is true.
a. All necessary XBRL tags were developed by the XBRL Consortium.
b. Companies should use Dragon Tag to create XBRL documents.
c. Companies that do business in a single country do not need XBRL.
d. Diversiﬁed organizations should use XBRL.
e. General ledger software can create XBRL tags.
f. Organizations that adopt XBRL must create their own namespace.
g. Publicly traded companies can use XBRL for SEC reporting.
h. XBRL adopters must create speciﬁc internal controls for XBRL.
i. XBRL is a nonproprietary system.
j. XBRL is an example of business exchange technology.