XBRL MCQ Questions Answers

1. Determining the elements that correspond to lines and columns in a financial statement

2. Defines elements and relationships; schema for a particular reporting group

3. Highest level of parent child heirarchy used to categorize item relationships

4. XBRL technical term for element

5. Defines Simple Elements and Complex (attribute Elements)

6. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"

7. Technical term for an element declaration file

8. Report specific information required by XBRL

9. XBRL technical term for a relationships file

10. Calculation relationship attribute

11. Unique identifier of an element in a taxonomy

12. Associates references with authoritative literature with elements

13. Rules and Syntax for XBRL Instance Documents and Taxonomies

14. Human readable name for an element

15. Process of checking that instance documents meet the rules of XBRL specification

16. Declares Name - Type and Structure (sequence)

17. Define the type of data to be tagged with the element name

18. Formatting instructions for data in the instance document

19. Follows link:linkbaseRef

20. Reusable data components - that can be used as needed in each of the UBL documents

21. Remove a parent-child relationship - just made ineffectual

22. Data type indicatign the element is stated in whole numbers