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