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