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Basic XBRL MCQ

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

Answer

Correct Answer: Mapping

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

Answer

Correct Answer: XBRL Taxonomy

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

Answer

Correct Answer: Group or relationship group

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4. XBRL technical term for element

Answer

Correct Answer: Concept

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5. Defines Simple Elements and Complex (attribute Elements)

Answer

Correct Answer: Common Basic Components Schema

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

Answer

Correct Answer: SchemaRef

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7. Technical term for an element declaration file

Answer

Correct Answer: Schema

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8. Report specific information required by XBRL

Answer

Correct Answer: Context

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9. XBRL technical term for a relationships file

Answer

Correct Answer: Linkbase

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10. Calculation relationship attribute

Answer

Correct Answer: Weight

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11. Unique identifier of an element in a taxonomy

Answer

Correct Answer: Name

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12. Associates references with authoritative literature with elements

Answer

Correct Answer: Reference relationships file

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13. Rules and Syntax for XBRL Instance Documents and Taxonomies

Answer

Correct Answer: XBRL Specification 2.1

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14. Human readable name for an element

Answer

Correct Answer: Label

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

Answer

Correct Answer: Validation

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16. Declares Name - Type and Structure (sequence)

Answer

Correct Answer: Complex Element Definition

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

Answer

Correct Answer: Type or data type

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18. Formatting instructions for data in the instance document

Answer

Correct Answer: StyleSheet

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19. Follows link:linkbaseRef

Answer

Correct Answer: Link:roleType

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

Answer

Correct Answer: Predefined UBL elements

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

Answer

Correct Answer: Suppress

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

Answer

Correct Answer: Integer

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