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Test your basic knowledge |
XBRL
Start Test
Study First
Subject
:
it-skills
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. Attribute of an element that reflects whether it is reported as an instant or duration time period
XLink
Period type
Presentations relationships file
Element names file
2. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Standard label
XBRL Instance Document .xml
Taxonomy
Item
3. Human readable description of a reporting concept
Tag
Fact
Element definition
Common Basic Components Schema
4. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships file
Calculation relationships
Label type
XBRL Instance Document .xml
5. XML file that contains business reporting information
Caculation LinkBase
Instance or instance document
Decimal
Balance
6. Data type indicatign the element is stated in whole numbers
link:roleType
Integer
Period type
Type or data type
7. Human readable name for an element
Label
Common Basic Components Schema
DTS
StyleSheet
8. Declares Name and Type: string - integer - date and decimal
XBRL specification
Simple Element Definition
Element names file
Root
9. shorthand sequence of letter for a namespace
Context information
Scripting Code elements
Prefix or namespace prefix
Element definition
10. top level of a tree
IFRS Instance Document
Integer
Label relationships file
Root
11. Remove a parent-child relationship - just made ineffectual
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
Element
Label
12. File containing only calculation relationships
Line item
Presentations relationships file
Calculation relationships file
Caculation LinkBase
13. Allows users to add to a published taxonomy to define new elements
XBRL Instance Document .xml
Abstract
Imputed value
Extension taxonomy
14. Same structure as XBRL Instance; different Taxonomy
Element
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
15. Reusable data components - that can be used as needed in each of the UBL documents
Caculation LinkBase
Predefined UBL elements
decimals="INF" or decimals="2"
Calculation relationships file
16. Defines Complex (Parent) Elements
Taxonomy
Calculation relationships
Common Aggregate Components Schema
Mapping
17. kind of element
Item
Presentation relationships
Unit of measure
Schema
18. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Label relationships file
Type or data type
SEC Extension Taxonomy
Weight
19. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentation relationships
Element
Integer
Caculation LinkBase
20. Multideminsional table
XBRL Taxonomy
Hypercube
XBRL specification
Context
21. Uses attributes to describe relationships between elements
XML (Extensible markup language)
XLink
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
22. IFRS is principles based
Context information
Context
XLink
Difference between US-GAAP & IFRS GAAP is rules based
23. Guides the creation and use of taxonomies by presenting a recommended design architecture
Schema
FRTA
Decimal
Abstract
24. Report specific information required by XBRL
Name
Context
IFRS Instance Document
Render or rendering
25. Express the number of decimal places
Decimal
Unit of measure
Context information
Attribute
26. Default label for an element
Presentation relationships
link:roleType
Standard label
Period type
27. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Concept
SEC
Render or rendering
link:roleType
28. Value that isn't specifically provided - but could be calculated
XBRL US GAAP Taxonomies v1.0
Attribute
Imputed value
Taxonomy
29. Extensible business reporting language - vocabulary used for financial reporting.
XBRL specification
XBRL
Item
Complex Element Definition
30. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Instance Document .xml
SEC
Presentation relationships
Render or rendering
31. A meta-language used to create vocabularies such as XBRL and UBL
Hypercube
XML (Extensible markup language)
Calculation relationships file
Label relationships file
32. Distinguishing name for each distinct element
Label type
Element
Fact
Element definition
33. Follows link:linkbaseRef
Common Aggregate Components Schema
Instance or instance document
link:roleType
Concept
34. XSLTA method of presenting the data in an instance document
link:roleType
Complex Element Definition
Presentation LinkBase
Context
35. technical term for an element declaration file
Common Aggregate Components Schema
XBRL Instance Document .xml
Schema
XBRL Specification 2.1
36. Native XML language for processing XML documents into other forms - a template matching language
Validation
XBRL Taxonomy
XSLT
Element names file
37. XBRL technical term for a relationships file
Context
Linkbase
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
38. Associates references with authoritative literature with elements
Instance or instance document
Reference relationships file
Suppress
Period type
39. Defines XBRL elements and their attributes
Element names file
Mapping
UBL
Attribute
40. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Presentations relationships file
Scripting Code elements
Name
Common Basic Components Schema
41. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Element names file
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Context information
42. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Caculation LinkBase
Presentation relationships
StyleSheet
Label
43. Attribute of a monetary item type
Element
Root
Calculation relationships file
Balance
44. Discoverable Taxonomy Set
Abstract
Simple Element Definition
DTS
Hierarchy
45. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Standard label
Element
Taxonomy
46. Describes a unit of data in an instance document // to apply markup to an instance document
Balance
Schema
XBRL Specification 2.1
Tag
47. Used to express and navigate relationships
XBRL US GAAP Taxonomies v1.0
DTS
Hierarchy
Decimal
48. Footnote Disclosures Tagging found in ______.
Hierarchy
XBRL
XBRL Instance Document .xml
Presentations relationships file
49. Units in which numeric items have been measured
Unit of measure
IFRS Instance Document
XBRL Taxonomy
Calculation relationships file
50. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Integer
Element
Abstract
link:roleType