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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. Associates references with authoritative literature with elements
Prefix or namespace prefix
Reference relationships file
Hypercube
XLink
2. Determining the elements that correspond to lines and columns in a financial statement
decimals="INF" or decimals="2"
Linkbase
FRTA
Mapping
3. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Item
Schema
XBRL Instance Document .xml
Abstract
4. Used to associate labes to elements
Complex Element Definition
Validation
Label relationships file
Unit of measure
5. calculation relationship attribute
Weight
Common Basic Components Schema
XBRL specification
FRTA
6. Describes a unit of data in an instance document // to apply markup to an instance document
Extension taxonomy
Tag
Item
Integer
7. Defines XBRL elements and their attributes
Suppress
Simple Element Definition
XSLT
Element names file
8. Defines elements and relationships; schema for a particular reporting group
Element definition
Abstract
XBRL Taxonomy
Label relationships file
9. Value that isn't specifically provided - but could be calculated
Imputed value
Element
schemaRef
Presentations relationships file
10. Attribute of a monetary item type
Balance
Presentations relationships file
Extension taxonomy
schemaRef
11. XML file that contains business reporting information
Presentation LinkBase
Instance or instance document
Element names file
Complex Element Definition
12. Human readable description of a reporting concept
Context information
Reference relationships file
XBRL specification
Element definition
13. A meta-language used to create vocabularies such as XBRL and UBL
UBL
Line item
Element definition
XML (Extensible markup language)
14. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL specification
Fact
Calculation relationships
Unit of measure
15. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Reference relationships file
Element
Element definition
16. Define the type of data to be tagged with the element name
Element
Type or data type
Simple Element Definition
Abstract
17. XBRL components
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
Element
XBRL US GAAP Taxonomies v1.0
18. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Root
Element definition
Fact
19. Attribute of an element that reflects whether it is reported as an instant or duration time period
Label type
Prefix or namespace prefix
Period type
Caculation LinkBase
20. XBRL technical term for element
Validation
Concept
XSLT
Hierarchy
21. Used to express and navigate relationships
Hierarchy
Scripting Code elements
Abstract
Common Basic Components Schema
22. IFRS is principles based
UBL
Simple Element Definition
Presentation relationships
Difference between US-GAAP & IFRS GAAP is rules based
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Element
Presentation relationships
IFRS Instance Document
24. Remove a parent-child relationship - just made ineffectual
Tag
Suppress
Abstract
Presentation relationships
25. kind of element
Item
XLink
XBRL Taxonomy
Period type
26. Defines Simple Elements and Complex (attribute Elements)
Concept
Caculation LinkBase
Common Basic Components Schema
Presentations relationships file
27. Data type indicatign the element is stated in whole numbers
Balance
Weight
Integer
StyleSheet
28. technical term for an element declaration file
decimals="INF" or decimals="2"
Context information
Schema
Item
29. Guides the creation and use of taxonomies by presenting a recommended design architecture
Calculation relationships file
Line item
Presentation relationships
FRTA
30. Defines Complex (Parent) Elements
Prefix or namespace prefix
Decimal
decimals="INF" or decimals="2"
Common Aggregate Components Schema
31. taxonomies for companies that report using US GAAP
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
XBRL US GAAP Taxonomies v1.0
Validation
32. Declares Name - Type and Structure (sequence)
Complex Element Definition
decimals="INF" or decimals="2"
link:roleType
StyleSheet
33. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Unit of measure
Hierarchy
Weight
SEC Extension Taxonomy
34. Follows link:linkbaseRef
Extension taxonomy
link:roleType
Taxonomy
XBRL specification
35. Rules and Syntax for XBRL Instance Documents and Taxonomies
IFRS Instance Document
Item
Presentation relationships
XBRL Specification 2.1
36. Property of an element
Attribute
UBL
Element
Common Aggregate Components Schema
37. top level of a tree
UBL
Concept
Root
link:roleType
38. Unique identifier of an element in a taxonomy
Imputed value
Name
Element definition
Label relationships file
39. Default label for an element
Abstract
Name
Standard label
SEC Extension Taxonomy
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
StyleSheet
Decimal
Concept
Caculation LinkBase
41. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Attribute
Taxonomy
Label
Caculation LinkBase
42. Elements that appear on the rows of a table
SEC
Scripting Code elements
Presentation LinkBase
Line item
43. Reusable data components - that can be used as needed in each of the UBL documents
Presentations relationships file
Reference relationships file
Label type
Predefined UBL elements
44. Distinguishing name for each distinct element
Taxonomy
Label type
Caculation LinkBase
StyleSheet
45. File containing only calculation relationships
Calculation relationships file
Weight
XSLT
Decimal
46. XSLTA method of presenting the data in an instance document
SEC
Presentation LinkBase
Element names file
Decimal
47. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Calculation relationships
Concept
decimals="INF" or decimals="2"
48. Defines the organizational relationships of elements using parent-child heirarchies
link:roleType
Extension taxonomy
Presentations relationships file
XSLT
49. Process of checking that instance documents meet the rules of XBRL specification
Item
UBL
Validation
Common Aggregate Components Schema
50. Human readable name for an element
Label
Common Aggregate Components Schema
Element names file
Unit of measure