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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. Multideminsional table
Hypercube
XBRL Instance Document .xml
Fact
decimals="INF" or decimals="2"
2. Declares Name - Type and Structure (sequence)
Common Aggregate Components Schema
Integer
Complex Element Definition
Presentations relationships file
3. top level of a tree
Context information
Standard label
Label type
Root
4. Attribute of a monetary item type
Common Aggregate Components Schema
Attribute
Balance
Caculation LinkBase
5. XBRL components
Caculation LinkBase
Scripting Code elements
Element
Context
6. Attribute of an element that reflects whether it is reported as an instant or duration time period
Render or rendering
Simple Element Definition
FRTA
Period type
7. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Element names file
XBRL Instance Document .xml
Label
8. XBRL technical term for element
Caculation LinkBase
Concept
Integer
Schema
9. Report specific information required by XBRL
Context
Type or data type
Element names file
Suppress
10. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Root
Concept
Difference between US-GAAP & IFRS GAAP is rules based
11. Reusable data components - that can be used as needed in each of the UBL documents
Hierarchy
XBRL Instance Document .xml
IFRS Instance Document
Predefined UBL elements
12. XML file that contains business reporting information
Element
Instance or instance document
XML (Extensible markup language)
Prefix or namespace prefix
13. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Name
Weight
link:roleType
14. calculation relationship attribute
Line item
Context
Weight
Decimal
15. A meta-language used to create vocabularies such as XBRL and UBL
Label type
link:roleType
XML (Extensible markup language)
Caculation LinkBase
16. Discoverable Taxonomy Set
DTS
XBRL Instance Document .xml
Concept
Imputed value
17. Remove a parent-child relationship - just made ineffectual
Extension taxonomy
Suppress
UBL
SEC
18. Detailed description of XML syntax
XSLT
Name
Common Basic Components Schema
XBRL specification
19. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Label relationships file
UBL
Suppress
20. Default label for an element
Label
Presentation relationships
Standard label
Simple Element Definition
21. Describes a unit of data in an instance document // to apply markup to an instance document
SEC
Complex Element Definition
Context
Tag
22. Determining the elements that correspond to lines and columns in a financial statement
Calculation relationships
UBL
Imputed value
Mapping
23. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
SEC
Item
StyleSheet
24. XSLTA method of presenting the data in an instance document
StyleSheet
XSLT
Presentation LinkBase
Weight
25. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Fact
Group or relationship group
decimals="INF" or decimals="2"
26. Data type indicatign the element is stated in whole numbers
Label relationships file
Integer
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
27. Express the number of decimal places
Decimal
Suppress
Common Aggregate Components Schema
Weight
28. Distinguishing name for each distinct element
Schema
Complex Element Definition
FRTA
Label type
29. Decimal attribute for "accurate value"
XLink
Group or relationship group
decimals="INF" or decimals="2"
DTS
30. taxonomies for companies that report using US GAAP
Group or relationship group
XBRL US GAAP Taxonomies v1.0
Validation
XBRL Taxonomy
31. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Weight
Schema
Prefix or namespace prefix
Caculation LinkBase
32. Footnote Disclosures Tagging found in ______.
Common Basic Components Schema
XBRL specification
Render or rendering
XBRL Instance Document .xml
33. Units in which numeric items have been measured
SEC Extension Taxonomy
XBRL Taxonomy
Unit of measure
Tag
34. Used to associate labes to elements
Period type
Predefined UBL elements
Unit of measure
Label relationships file
35. Human readable description of a reporting concept
Calculation relationships
Label
Mapping
Element definition
36. Define the type of data to be tagged with the element name
Type or data type
Group or relationship group
Calculation relationships file
Linkbase
37. Process of checking that instance documents meet the rules of XBRL specification
Validation
Decimal
XBRL US GAAP Taxonomies v1.0
Label relationships file
38. File containing only calculation relationships
Label type
Calculation relationships file
Hierarchy
Mapping
39. Elements that appear on the rows of a table
Mapping
Line item
link:roleType
Hypercube
40. Uses attributes to describe relationships between elements
Context information
XBRL US GAAP Taxonomies v1.0
FRTA
XLink
41. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Hypercube
schemaRef
Presentation relationships
Calculation relationships file
42. Defines Complex (Parent) Elements
Validation
Fact
Common Basic Components Schema
Common Aggregate Components Schema
43. XBRL technical term for a relationships file
Element definition
StyleSheet
Concept
Linkbase
44. Extensible business reporting language - vocabulary used for financial reporting.
Weight
SEC Extension Taxonomy
XBRL
IFRS Instance Document
45. Unique identifier of an element in a taxonomy
Suppress
Calculation relationships
Type or data type
Name
46. Allows users to add to a published taxonomy to define new elements
Tag
Simple Element Definition
Extension taxonomy
XBRL Specification 2.1
47. Associates references with authoritative literature with elements
XBRL US GAAP Taxonomies v1.0
Reference relationships file
XBRL Specification 2.1
Scripting Code elements
48. Defines the organizational relationships of elements using parent-child heirarchies
Context information
Mapping
Presentations relationships file
Reference relationships file
49. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Simple Element Definition
Common Aggregate Components Schema
Taxonomy
decimals="INF" or decimals="2"
50. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Simple Element Definition
SEC Extension Taxonomy
Reference relationships file
Attribute