XBRL MCQs

XBRL MCQs

These XBRL multiple-choice questions and their answers will help you strengthen your grip on the subject of XBRL. You can prepare for an upcoming exam or job interview with these 20 XBRL MCQs.
So scroll down and start answering.

1: Data type indicatign the element is stated in whole numbers

A.   Integer

B.   Element

C.   Predefined UBL elements

D.   Extension taxonomy

2: Remove a parent-child relationship - just made ineffectual

A.   Type or data type

B.   SchemaRef

C.   Suppress

D.   DTS

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

A.   Render or rendering

B.   Difference between US-GAAP & IFRS GAAP is rules based

C.   Predefined UBL elements

D.   Imputed value

A.   XBRL US GAAP Taxonomies v1.0

B.   Link:roleType

C.   Difference between US-GAAP & IFRS GAAP is rules based

D.   Hierarchy

5: Formatting instructions for data in the instance document

A.   StyleSheet

B.   Simple Element Definition

C.   Linkbase

D.   Calculation relationships file

6: Define the type of data to be tagged with the element name

A.   Label type

B.   Type or data type

C.   Imputed value

D.   SEC

7: Declares Name - Type and Structure (sequence)

A.   IFRS Instance Document

B.   Label type

C.   Schema

D.   Complex Element Definition

8: Process of checking that instance documents meet the rules of XBRL specification

A.   Validation

B.   Root

C.   Name

D.   XBRL

9: Human readable name for an element

A.   Root

B.   Label

C.   SchemaRef

D.   SEC Extension Taxonomy

10: Rules and Syntax for XBRL Instance Documents and Taxonomies

A.   Complex Element Definition

B.   FRTA

C.   Imputed value

D.   XBRL Specification 2.1

11: Associates references with authoritative literature with elements

A.   SEC

B.   XSLT

C.   Weight

D.   Reference relationships file

12: Unique identifier of an element in a taxonomy

A.   Calculation relationships

B.   Name

C.   Period type

D.   Presentations relationships file

13: Calculation relationship attribute

A.   Common Aggregate Components Schema

B.   Weight

C.   XSLT

D.   Mapping

14: XBRL technical term for a relationships file

A.   Presentation relationships

B.   Weight

C.   Linkbase

D.   XBRL Specification 2.1

15: Report specific information required by XBRL

A.   Integer

B.   Abstract

C.   Line item

D.   Context

16: Technical term for an element declaration file

A.   Imputed value

B.   Schema

C.   Calculation relationships

D.   Label type

A.   SchemaRef

B.   FRTA

C.   Mapping

D.   Validation

18: Defines Simple Elements and Complex (attribute Elements)

A.   Common Basic Components Schema

B.   Fact

C.   Scripting Code elements

D.   Suppress

19: XBRL technical term for element

A.   Attribute

B.   Scripting Code elements

C.   Suppress

D.   Concept

20: Highest level of parent child heirarchy used to categorize item relationships

A.   Concept

B.   Context information

C.   Group or relationship group

D.   Simple Element Definition

21: Defines elements and relationships; schema for a particular reporting group

A.   Schema

B.   XBRL Taxonomy

C.   Label relationships file

D.   Label

22: Determining the elements that correspond to lines and columns in a financial statement

A.   SEC

B.   Mapping

C.   Scripting Code elements

D.   Attribute