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