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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. Data type indicatign the element is stated in whole numbers
Label type
Integer
Line item
Element definition
2. Footnote Disclosures Tagging found in ______.
Context
Linkbase
Simple Element Definition
XBRL Instance Document .xml
3. Human readable description of a reporting concept
Element
XSLT
Linkbase
Element definition
4. Used to associate labes to elements
XBRL specification
Label relationships file
Type or data type
Presentations relationships file
5. kind of element
Item
FRTA
Period type
Context
6. Discoverable Taxonomy Set
DTS
Group or relationship group
Imputed value
Render or rendering
7. technical term for an element declaration file
Concept
Validation
Schema
IFRS Instance Document
8. XBRL technical term for a relationships file
Element definition
Linkbase
Common Aggregate Components Schema
Weight
9. Process an instance document into a layout that facilitates readability and understanding of its contents
Abstract
IFRS Instance Document
Hierarchy
Render or rendering
10. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
DTS
Extension taxonomy
SEC
Balance
11. Elements that appear on the rows of a table
Line item
Balance
SEC Extension Taxonomy
XSLT
12. Vocabulary used for business documents.
Hierarchy
Decimal
Predefined UBL elements
UBL
13. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentation LinkBase
SEC Extension Taxonomy
Period type
Abstract
14. Determining the elements that correspond to lines and columns in a financial statement
Presentation LinkBase
Abstract
Mapping
Type or data type
15. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Standard label
Tag
Label type
16. Express the number of decimal places
decimals="INF" or decimals="2"
Decimal
XLink
XBRL Instance Document .xml
17. taxonomies for companies that report using US GAAP
SEC
Context information
XBRL US GAAP Taxonomies v1.0
DTS
18. Additive relationships netween numeric items expressed as parent-child heirarchies
Common Aggregate Components Schema
Type or data type
Calculation relationships
Complex Element Definition
19. Units in which numeric items have been measured
XSLT
Unit of measure
Schema
Label type
20. Defines Simple Elements and Complex (attribute Elements)
Taxonomy
XBRL Taxonomy
Common Basic Components Schema
Presentations relationships file
21. Define the type of data to be tagged with the element name
Common Basic Components Schema
Type or data type
SEC Extension Taxonomy
Complex Element Definition
22. Process of checking that instance documents meet the rules of XBRL specification
Validation
FRTA
Taxonomy
Root
23. Associates references with authoritative literature with elements
Reference relationships file
Common Basic Components Schema
Schema
Label relationships file
24. Human readable name for an element
Common Basic Components Schema
Weight
Label relationships file
Label
25. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Mapping
Calculation relationships file
Caculation LinkBase
Root
26. Property of an element
Weight
Attribute
Concept
Period type
27. XBRL components
Element
Name
Integer
FRTA
28. Extensible business reporting language - vocabulary used for financial reporting.
Item
Hypercube
XSLT
XBRL
29. Unique identifier of an element in a taxonomy
FRTA
Name
Balance
Fact
30. Guides the creation and use of taxonomies by presenting a recommended design architecture
Integer
decimals="INF" or decimals="2"
FRTA
Predefined UBL elements
31. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
IFRS Instance Document
FRTA
Balance
schemaRef
32. Defines Complex (Parent) Elements
IFRS Instance Document
Calculation relationships
Schema
Common Aggregate Components Schema
33. Defines XBRL elements and their attributes
Element names file
Render or rendering
Validation
Label
34. Default label for an element
Standard label
XBRL
Presentation LinkBase
SEC Extension Taxonomy
35. Defines the organizational relationships of elements using parent-child heirarchies
Hierarchy
Common Aggregate Components Schema
XLink
Presentations relationships file
36. Attribute of a monetary item type
FRTA
Reference relationships file
Weight
Balance
37. Report specific information required by XBRL
StyleSheet
Line item
Context
Linkbase
38. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Difference between US-GAAP & IFRS GAAP is rules based
Complex Element Definition
XBRL
39. Declares Name and Type: string - integer - date and decimal
Imputed value
Simple Element Definition
Context
SEC Extension Taxonomy
40. Distinguishing name for each distinct element
Context
Label type
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
41. IFRS is principles based
Presentations relationships file
DTS
schemaRef
Difference between US-GAAP & IFRS GAAP is rules based
42. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL US GAAP Taxonomies v1.0
Prefix or namespace prefix
SEC Extension Taxonomy
Element definition
43. Remove a parent-child relationship - just made ineffectual
Unit of measure
Concept
Taxonomy
Suppress
44. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Abstract
Hierarchy
Schema
45. Allows users to add to a published taxonomy to define new elements
SEC
Extension taxonomy
Element names file
Standard label
46. calculation relationship attribute
Weight
Fact
Label relationships file
Root
47. Detailed description of XML syntax
XBRL specification
Hierarchy
Label relationships file
XBRL Instance Document .xml
48. Used to express and navigate relationships
Decimal
link:roleType
Prefix or namespace prefix
Hierarchy
49. shorthand sequence of letter for a namespace
Linkbase
Prefix or namespace prefix
XBRL Specification 2.1
Presentation relationships
50. File containing only calculation relationships
Presentation LinkBase
Abstract
Concept
Calculation relationships file