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