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