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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. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
XBRL specification
Element
Scripting Code elements
2. Units in which numeric items have been measured
Hierarchy
XBRL Taxonomy
Unit of measure
Attribute
3. Defines XBRL elements and their attributes
Abstract
Element names file
Line item
Decimal
4. Additive relationships netween numeric items expressed as parent-child heirarchies
DTS
Calculation relationships
Suppress
Hierarchy
5. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Instance or instance document
Taxonomy
Element definition
Root
6. Allows users to add to a published taxonomy to define new elements
Concept
Extension taxonomy
Root
Context
7. Attribute of a monetary item type
Name
Tag
Balance
XBRL
8. Associates references with authoritative literature with elements
Linkbase
Reference relationships file
Context information
XML (Extensible markup language)
9. File containing only calculation relationships
Calculation relationships file
XLink
Type or data type
Integer
10. Formatting instructions for data in the instance document
StyleSheet
Reference relationships file
XBRL Specification 2.1
FRTA
11. Defines elements and relationships; schema for a particular reporting group
Presentation LinkBase
Context
Schema
XBRL Taxonomy
12. Unique identifier of an element in a taxonomy
SEC
Label
Taxonomy
Name
13. Detailed description of XML syntax
Common Aggregate Components Schema
Group or relationship group
XBRL specification
Predefined UBL elements
14. Vocabulary used for business documents.
Period type
UBL
Hypercube
Hierarchy
15. Attribute of an element that reflects whether it is reported as an instant or duration time period
Context
SEC
Period type
Suppress
16. XBRL components
Group or relationship group
XML (Extensible markup language)
Element
XBRL specification
17. Occurence in an instance document
DTS
SEC Extension Taxonomy
Hierarchy
Fact
18. XBRL technical term for element
StyleSheet
Decimal
Concept
Render or rendering
19. Define the type of data to be tagged with the element name
XBRL Specification 2.1
IFRS Instance Document
Hypercube
Type or data type
20. Remove a parent-child relationship - just made ineffectual
link:roleType
Schema
Fact
Suppress
21. Elements that appear on the rows of a table
Line item
Label type
Calculation relationships
IFRS Instance Document
22. Defines Simple Elements and Complex (attribute Elements)
XBRL Specification 2.1
XBRL
Presentation relationships
Common Basic Components Schema
23. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Integer
Presentations relationships file
Group or relationship group
24. Process of checking that instance documents meet the rules of XBRL specification
SEC
Validation
Element names file
Label
25. Discoverable Taxonomy Set
Calculation relationships
Type or data type
DTS
Hierarchy
26. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
IFRS Instance Document
Imputed value
Scripting Code elements
27. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label relationships file
Calculation relationships
Scripting Code elements
Calculation relationships file
28. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Period type
Label type
Prefix or namespace prefix
29. kind of element
Name
SEC Extension Taxonomy
Decimal
Item
30. Data type indicatign the element is stated in whole numbers
Simple Element Definition
Integer
Group or relationship group
Presentation LinkBase
31. Value that isn't specifically provided - but could be calculated
Imputed value
Concept
Label relationships file
Hypercube
32. shorthand sequence of letter for a namespace
Prefix or namespace prefix
UBL
XBRL Specification 2.1
Scripting Code elements
33. top level of a tree
Schema
Unit of measure
Type or data type
Root
34. Used to express and navigate relationships
Hierarchy
Label
XBRL US GAAP Taxonomies v1.0
XBRL Taxonomy
35. calculation relationship attribute
Reference relationships file
Weight
Decimal
Validation
36. Process an instance document into a layout that facilitates readability and understanding of its contents
Element
Imputed value
Render or rendering
Line item
37. XSLTA method of presenting the data in an instance document
Schema
DTS
SEC
Presentation LinkBase
38. Determining the elements that correspond to lines and columns in a financial statement
XBRL Instance Document .xml
Mapping
Predefined UBL elements
XSLT
39. Defines Complex (Parent) Elements
Calculation relationships file
Reference relationships file
Common Aggregate Components Schema
Complex Element Definition
40. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Mapping
Imputed value
Common Basic Components Schema
41. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
schemaRef
Unit of measure
Abstract
Calculation relationships file
42. A meta-language used to create vocabularies such as XBRL and UBL
Presentation relationships
SEC Extension Taxonomy
XML (Extensible markup language)
Abstract
43. Highest level of parent child heirarchy used to categorize item relationships
Linkbase
Element names file
Group or relationship group
Line item
44. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Schema
SEC
Presentations relationships file
Caculation LinkBase
45. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
XLink
Root
UBL
46. Used to associate labes to elements
Common Aggregate Components Schema
Label relationships file
Complex Element Definition
XBRL Instance Document .xml
47. Declares Name - Type and Structure (sequence)
Complex Element Definition
Name
IFRS Instance Document
Tag
48. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Line item
Root
Context information
link:roleType
49. Follows link:linkbaseRef
Reference relationships file
Simple Element Definition
schemaRef
link:roleType
50. Reusable data components - that can be used as needed in each of the UBL documents
Complex Element Definition
Instance or instance document
Predefined UBL elements
Presentation relationships