Practice prompt · Q:professional-extensions-derivatives-currency-combinations-and-digital-reporting/10-audit-xbrl-facts-contexts-and-extensions-001

Audit digital fact identities

Tests complete XBRL fact identity, duplicate screening, dimensional distinctions, and extension evidence.

Updated Sep 11, 2026 Review due Nov 8, 2026
Practice

Check your answer

Write your response and explain your reasoning.

Audit the three Cedar Trail revenue facts. Construct each complete identity key, identify true duplicates, explain why the product member changes identity, and list the evidence required for any extension.

Compare your reasoning with the worked answer

All three rows have complete structural keys. The first and third share the same complete identity, so there is one duplicate. The product-dimensional fact is distinct. Tag appropriateness and the accounting amount still require separate review.