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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. Extensible business reporting language - vocabulary used for financial reporting.
Label type
Scripting Code elements
Fact
XBRL
2. Process of checking that instance documents meet the rules of XBRL specification
Validation
XBRL Specification 2.1
Instance or instance document
Label type
3. Discoverable Taxonomy Set
Caculation LinkBase
DTS
Element names file
Element definition
4. Process an instance document into a layout that facilitates readability and understanding of its contents
UBL
Render or rendering
XBRL specification
decimals="INF" or decimals="2"
5. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label type
Taxonomy
XBRL Specification 2.1
Complex Element Definition
6. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Fact
Calculation relationships
Instance or instance document
7. Report specific information required by XBRL
IFRS Instance Document
Context
Instance or instance document
Common Aggregate Components Schema
8. Default label for an element
Presentation LinkBase
Name
Predefined UBL elements
Standard label
9. Units in which numeric items have been measured
Element definition
Unit of measure
Period type
Taxonomy
10. Used to express and navigate relationships
Group or relationship group
Linkbase
IFRS Instance Document
Hierarchy
11. Define the type of data to be tagged with the element name
FRTA
Label relationships file
Schema
Type or data type
12. technical term for an element declaration file
XBRL specification
XBRL Taxonomy
Instance or instance document
Schema
13. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Calculation relationships
Concept
Imputed value
Caculation LinkBase
14. Distinguishing name for each distinct element
Label type
XBRL
Hierarchy
Standard label
15. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Name
Render or rendering
FRTA
16. XBRL technical term for a relationships file
XBRL
Linkbase
Root
XBRL Instance Document .xml
17. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Period type
Taxonomy
Element names file
Validation
18. Guides the creation and use of taxonomies by presenting a recommended design architecture
IFRS Instance Document
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Weight
19. Express the number of decimal places
Decimal
Fact
Element
Linkbase
20. Follows link:linkbaseRef
DTS
link:roleType
Concept
Abstract
21. top level of a tree
Root
Prefix or namespace prefix
SEC Extension Taxonomy
Calculation relationships
22. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Complex Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
23. Determining the elements that correspond to lines and columns in a financial statement
DTS
Label
Mapping
Label relationships file
24. Associates references with authoritative literature with elements
SEC
Reference relationships file
Item
Linkbase
25. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
decimals="INF" or decimals="2"
XBRL
XML (Extensible markup language)
26. Decimal attribute for "accurate value"
Concept
Label
XML (Extensible markup language)
decimals="INF" or decimals="2"
27. Attribute of a monetary item type
Balance
Decimal
XLink
Difference between US-GAAP & IFRS GAAP is rules based
28. shorthand sequence of letter for a namespace
Presentations relationships file
Label
schemaRef
Prefix or namespace prefix
29. Declares Name - Type and Structure (sequence)
Hierarchy
Name
Complex Element Definition
Fact
30. Uses attributes to describe relationships between elements
Calculation relationships
XBRL Instance Document .xml
XLink
Item
31. Attribute of an element that reflects whether it is reported as an instant or duration time period
Linkbase
Period type
Hypercube
Presentation relationships
32. XML file that contains business reporting information
Instance or instance document
Hierarchy
Simple Element Definition
Standard label
33. Defines Simple Elements and Complex (attribute Elements)
Standard label
Item
Common Basic Components Schema
XML (Extensible markup language)
34. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XBRL Specification 2.1
Standard label
Prefix or namespace prefix
35. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Concept
schemaRef
Unit of measure
36. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Label type
XML (Extensible markup language)
37. Used to associate labes to elements
XBRL US GAAP Taxonomies v1.0
Label relationships file
Taxonomy
XBRL Specification 2.1
38. Value that isn't specifically provided - but could be calculated
Imputed value
Instance or instance document
XBRL Instance Document .xml
XBRL Taxonomy
39. File containing only calculation relationships
Calculation relationships file
XSLT
Hierarchy
XBRL US GAAP Taxonomies v1.0
40. Reusable data components - that can be used as needed in each of the UBL documents
Complex Element Definition
XBRL specification
Predefined UBL elements
Scripting Code elements
41. Native XML language for processing XML documents into other forms - a template matching language
XBRL Instance Document .xml
XSLT
Presentation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
42. kind of element
Render or rendering
Label
DTS
Item
43. Data type indicatign the element is stated in whole numbers
Period type
Tag
Integer
Root
44. Elements that appear on the rows of a table
Mapping
XBRL
Unit of measure
Line item
45. Highest level of parent child heirarchy used to categorize item relationships
Type or data type
Label
Group or relationship group
Calculation relationships file
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Common Basic Components Schema
schemaRef
Suppress
XBRL Taxonomy
47. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Scripting Code elements
Presentation relationships
Type or data type
Mapping
48. Same structure as XBRL Instance; different Taxonomy
SEC Extension Taxonomy
IFRS Instance Document
Integer
XBRL specification
49. Property of an element
Element names file
Attribute
SEC
link:roleType
50. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Predefined UBL elements
link:roleType
Context information
Prefix or namespace prefix