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