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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. Guides the creation and use of taxonomies by presenting a recommended design architecture
Hypercube
Common Basic Components Schema
FRTA
Line item
2. Used to associate labes to elements
Caculation LinkBase
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships file
3. Formatting instructions for data in the instance document
Schema
SEC
Validation
StyleSheet
4. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
Label
XBRL Specification 2.1
5. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Simple Element Definition
Extension taxonomy
Item
6. Report specific information required by XBRL
Context
Schema
UBL
FRTA
7. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Context
Standard label
Type or data type
8. A meta-language used to create vocabularies such as XBRL and UBL
Calculation relationships
Item
XML (Extensible markup language)
Schema
9. Footnote Disclosures Tagging found in ______.
XBRL Specification 2.1
XBRL Instance Document .xml
Presentations relationships file
IFRS Instance Document
10. Defines the organizational relationships of elements using parent-child heirarchies
Caculation LinkBase
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
XBRL Instance Document .xml
11. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Suppress
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
12. Determining the elements that correspond to lines and columns in a financial statement
Mapping
UBL
XBRL specification
link:roleType
13. Multideminsional table
XBRL Instance Document .xml
Taxonomy
Hypercube
Presentation relationships
14. Defines elements and relationships; schema for a particular reporting group
Line item
Abstract
Label type
XBRL Taxonomy
15. File containing only calculation relationships
XSLT
Imputed value
Calculation relationships file
Name
16. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Complex Element Definition
Element names file
Instance or instance document
Taxonomy
17. Human readable name for an element
Label
Attribute
FRTA
Label relationships file
18. Occurence in an instance document
Predefined UBL elements
Fact
Common Aggregate Components Schema
schemaRef
19. Highest level of parent child heirarchy used to categorize item relationships
XBRL
Group or relationship group
Label relationships file
Prefix or namespace prefix
20. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
XML (Extensible markup language)
Hierarchy
Name
21. Distinguishing name for each distinct element
Element names file
UBL
Calculation relationships file
Label type
22. Associates references with authoritative literature with elements
Context information
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
Reference relationships file
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Calculation relationships file
Render or rendering
Weight
Presentation LinkBase
24. shorthand sequence of letter for a namespace
Fact
SEC Extension Taxonomy
Linkbase
Prefix or namespace prefix
25. Additive relationships netween numeric items expressed as parent-child heirarchies
Fact
Calculation relationships
Presentation LinkBase
IFRS Instance Document
26. XSLTA method of presenting the data in an instance document
SEC Extension Taxonomy
Integer
Presentation LinkBase
XBRL US GAAP Taxonomies v1.0
27. Uses attributes to describe relationships between elements
XLink
Presentation LinkBase
schemaRef
Unit of measure
28. Used to express and navigate relationships
Common Basic Components Schema
Hierarchy
Item
SEC
29. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL
Mapping
Hierarchy
SEC Extension Taxonomy
30. kind of element
Mapping
Hierarchy
Item
Element
31. XBRL components
Line item
Unit of measure
Element
DTS
32. Allows users to add to a published taxonomy to define new elements
XBRL Specification 2.1
Type or data type
Extension taxonomy
XLink
33. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Simple Element Definition
Weight
Presentation relationships
schemaRef
34. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Line item
Render or rendering
Validation
35. Default label for an element
Standard label
Context
Item
Line item
36. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Specification 2.1
Presentations relationships file
Prefix or namespace prefix
Abstract
37. Native XML language for processing XML documents into other forms - a template matching language
Common Basic Components Schema
Imputed value
Tag
XSLT
38. Express the number of decimal places
Presentations relationships file
Label type
Decimal
XSLT
39. technical term for an element declaration file
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Period type
40. Process of checking that instance documents meet the rules of XBRL specification
Abstract
FRTA
Validation
Caculation LinkBase
41. The facts in a instance document are surrounded by the ________(entity - time period - currency)
SEC Extension Taxonomy
Integer
DTS
Context information
42. Decimal attribute for "accurate value"
Presentation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Simple Element Definition
decimals="INF" or decimals="2"
43. Human readable description of a reporting concept
Hypercube
Caculation LinkBase
StyleSheet
Element definition
44. Elements that appear on the rows of a table
Root
XML (Extensible markup language)
XBRL Specification 2.1
Line item
45. taxonomies for companies that report using US GAAP
Balance
Mapping
UBL
XBRL US GAAP Taxonomies v1.0
46. Units in which numeric items have been measured
Unit of measure
XBRL Specification 2.1
Attribute
Validation
47. Defines Complex (Parent) Elements
Common Aggregate Components Schema
XLink
Imputed value
Item
48. Defines XBRL elements and their attributes
Taxonomy
XBRL specification
DTS
Element names file
49. Detailed description of XML syntax
Hierarchy
SEC Extension Taxonomy
Standard label
XBRL specification
50. Vocabulary used for business documents.
XBRL specification
Complex Element Definition
Standard label
UBL