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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. Defines XBRL elements and their attributes
Imputed value
Element names file
Context
Standard label
2. Human readable description of a reporting concept
Prefix or namespace prefix
Hierarchy
XBRL Specification 2.1
Element definition
3. Attribute of a monetary item type
Balance
Extension taxonomy
decimals="INF" or decimals="2"
Simple Element Definition
4. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Simple Element Definition
Scripting Code elements
UBL
Caculation LinkBase
5. The facts in a instance document are surrounded by the ________(entity - time period - currency)
StyleSheet
Context information
Taxonomy
Element
6. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Decimal
Abstract
Taxonomy
link:roleType
7. technical term for an element declaration file
XLink
Context information
Schema
Presentation LinkBase
8. Determining the elements that correspond to lines and columns in a financial statement
Caculation LinkBase
Reference relationships file
Group or relationship group
Mapping
9. IFRS is principles based
XBRL US GAAP Taxonomies v1.0
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
Calculation relationships
10. XML file that contains business reporting information
Schema
Period type
Label type
Instance or instance document
11. Vocabulary used for business documents.
Weight
UBL
Predefined UBL elements
Caculation LinkBase
12. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Instance Document .xml
Validation
XLink
SEC
13. Attribute of an element that reflects whether it is reported as an instant or duration time period
Root
Period type
Complex Element Definition
Presentations relationships file
14. Rules and Syntax for XBRL Instance Documents and Taxonomies
Prefix or namespace prefix
Instance or instance document
Suppress
XBRL Specification 2.1
15. Units in which numeric items have been measured
XLink
Linkbase
Unit of measure
Period type
16. Defines Simple Elements and Complex (attribute Elements)
FRTA
DTS
Common Basic Components Schema
Simple Element Definition
17. Reusable data components - that can be used as needed in each of the UBL documents
Element
Predefined UBL elements
UBL
Integer
18. Define the type of data to be tagged with the element name
Fact
Type or data type
Balance
Concept
19. Decimal attribute for "accurate value"
Period type
decimals="INF" or decimals="2"
XBRL Specification 2.1
Presentations relationships file
20. XSLTA method of presenting the data in an instance document
Decimal
Mapping
Presentation LinkBase
Instance or instance document
21. Process of checking that instance documents meet the rules of XBRL specification
Presentation relationships
Validation
FRTA
Schema
22. Declares Name and Type: string - integer - date and decimal
Presentations relationships file
Presentation LinkBase
Balance
Simple Element Definition
23. XBRL technical term for element
Concept
Type or data type
Item
Suppress
24. Distinguishing name for each distinct element
Label type
Context
Instance or instance document
Attribute
25. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Integer
SEC Extension Taxonomy
Scripting Code elements
Linkbase
26. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Common Aggregate Components Schema
Presentation LinkBase
Concept
Abstract
27. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Hierarchy
Calculation relationships file
schemaRef
28. Elements that appear on the rows of a table
Line item
schemaRef
Type or data type
XBRL
29. Default label for an element
Balance
Linkbase
Attribute
Standard label
30. Process an instance document into a layout that facilitates readability and understanding of its contents
Extension taxonomy
Render or rendering
UBL
XLink
31. shorthand sequence of letter for a namespace
Calculation relationships
schemaRef
Prefix or namespace prefix
Predefined UBL elements
32. Property of an element
Calculation relationships
Extension taxonomy
Element
Attribute
33. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Fact
Presentation relationships
link:roleType
Prefix or namespace prefix
34. Associates references with authoritative literature with elements
Type or data type
Label type
Reference relationships file
Group or relationship group
35. Declares Name - Type and Structure (sequence)
XSLT
Name
Complex Element Definition
Line item
36. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Scripting Code elements
Caculation LinkBase
Balance
Weight
37. Express the number of decimal places
Root
Concept
Decimal
Standard label
38. Native XML language for processing XML documents into other forms - a template matching language
FRTA
SEC Extension Taxonomy
Validation
XSLT
39. Same structure as XBRL Instance; different Taxonomy
Element names file
schemaRef
Label relationships file
IFRS Instance Document
40. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Linkbase
Context information
SEC Extension Taxonomy
41. Uses attributes to describe relationships between elements
XLink
Hypercube
Common Aggregate Components Schema
XBRL specification
42. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Hypercube
Group or relationship group
Balance
43. Value that isn't specifically provided - but could be calculated
Imputed value
Label relationships file
Group or relationship group
Tag
44. Multideminsional table
Root
Concept
Hypercube
Element definition
45. Follows link:linkbaseRef
StyleSheet
Presentations relationships file
Mapping
link:roleType
46. Defines elements and relationships; schema for a particular reporting group
DTS
Presentation relationships
XBRL Taxonomy
XSLT
47. top level of a tree
Root
decimals="INF" or decimals="2"
XML (Extensible markup language)
SEC Extension Taxonomy
48. Describes a unit of data in an instance document // to apply markup to an instance document
Element names file
Abstract
Item
Tag
49. Detailed description of XML syntax
Suppress
XBRL specification
Element definition
Simple Element Definition
50. XBRL components
Presentation relationships
XBRL
Element
XBRL US GAAP Taxonomies v1.0