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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.
Linkbase
Instance or instance document
XBRL
XBRL Taxonomy
2. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Element definition
Presentation relationships
Imputed value
Standard label
3. Same structure as XBRL Instance; different Taxonomy
Group or relationship group
SEC Extension Taxonomy
Reference relationships file
IFRS Instance Document
4. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Period type
Type or data type
Caculation LinkBase
Standard label
5. Associates references with authoritative literature with elements
Element
Reference relationships file
Standard label
XBRL Taxonomy
6. XBRL components
XLink
SEC
Complex Element Definition
Element
7. shorthand sequence of letter for a namespace
Context information
Integer
Prefix or namespace prefix
Calculation relationships
8. Detailed description of XML syntax
Calculation relationships
DTS
Standard label
XBRL specification
9. Formatting instructions for data in the instance document
UBL
FRTA
StyleSheet
Instance or instance document
10. Follows link:linkbaseRef
link:roleType
Label
Weight
Imputed value
11. XBRL technical term for a relationships file
Context information
Linkbase
Render or rendering
XBRL Taxonomy
12. File containing only calculation relationships
Calculation relationships file
Name
XBRL US GAAP Taxonomies v1.0
Instance or instance document
13. Default label for an element
Standard label
Element definition
Concept
Balance
14. Units in which numeric items have been measured
Unit of measure
Label
Concept
Element
15. Define the type of data to be tagged with the element name
decimals="INF" or decimals="2"
Type or data type
Caculation LinkBase
SEC
16. Determining the elements that correspond to lines and columns in a financial statement
Taxonomy
Attribute
Mapping
Concept
17. Report specific information required by XBRL
XML (Extensible markup language)
Complex Element Definition
Context
Standard label
18. Highest level of parent child heirarchy used to categorize item relationships
Element names file
XSLT
Group or relationship group
Unit of measure
19. Vocabulary used for business documents.
Line item
UBL
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
20. Rules and Syntax for XBRL Instance Documents and Taxonomies
decimals="INF" or decimals="2"
XBRL Specification 2.1
Calculation relationships file
Context information
21. Process of checking that instance documents meet the rules of XBRL specification
Group or relationship group
Unit of measure
Validation
XBRL Specification 2.1
22. Additive relationships netween numeric items expressed as parent-child heirarchies
Imputed value
Line item
Calculation relationships
SEC
23. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Item
XBRL Specification 2.1
Abstract
Decimal
24. A meta-language used to create vocabularies such as XBRL and UBL
Fact
Line item
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
25. Value that isn't specifically provided - but could be calculated
SEC
Unit of measure
Imputed value
Calculation relationships file
26. Distinguishing name for each distinct element
StyleSheet
Scripting Code elements
Label type
decimals="INF" or decimals="2"
27. XSLTA method of presenting the data in an instance document
Scripting Code elements
Presentation LinkBase
Concept
Validation
28. Uses attributes to describe relationships between elements
XLink
Hypercube
XBRL Taxonomy
Decimal
29. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
XLink
Label
Context information
30. Describes a unit of data in an instance document // to apply markup to an instance document
Taxonomy
XBRL specification
link:roleType
Tag
31. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
Calculation relationships
XSLT
Context information
32. Multideminsional table
Hypercube
Concept
Mapping
XBRL Instance Document .xml
33. Elements that appear on the rows of a table
Taxonomy
Context
decimals="INF" or decimals="2"
Line item
34. Allows users to add to a published taxonomy to define new elements
Decimal
Extension taxonomy
Attribute
Context information
35. Attribute of a monetary item type
Common Basic Components Schema
Balance
Difference between US-GAAP & IFRS GAAP is rules based
StyleSheet
36. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Difference between US-GAAP & IFRS GAAP is rules based
Hierarchy
SEC Extension Taxonomy
SEC
37. Guides the creation and use of taxonomies by presenting a recommended design architecture
Validation
XBRL
XSLT
FRTA
38. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Weight
Presentation relationships
Extension taxonomy
schemaRef
39. taxonomies for companies that report using US GAAP
Element
Fact
XBRL US GAAP Taxonomies v1.0
link:roleType
40. XML file that contains business reporting information
link:roleType
Decimal
Instance or instance document
FRTA
41. top level of a tree
Type or data type
Root
Taxonomy
XBRL
42. Defines Complex (Parent) Elements
Complex Element Definition
Root
Common Aggregate Components Schema
XLink
43. Human readable name for an element
Linkbase
Element definition
Presentation LinkBase
Label
44. Human readable description of a reporting concept
Abstract
Period type
Weight
Element definition
45. Used to express and navigate relationships
Hypercube
Mapping
Tag
Hierarchy
46. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Predefined UBL elements
Element definition
IFRS Instance Document
47. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Concept
Difference between US-GAAP & IFRS GAAP is rules based
Name
48. Data type indicatign the element is stated in whole numbers
Reference relationships file
Simple Element Definition
Integer
Predefined UBL elements
49. Unique identifier of an element in a taxonomy
FRTA
Label relationships file
Name
Period type
50. Property of an element
Hypercube
FRTA
Attribute
Prefix or namespace prefix