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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. calculation relationship attribute
XBRL Specification 2.1
decimals="INF" or decimals="2"
Tag
Weight
2. Attribute of an element that reflects whether it is reported as an instant or duration time period
Validation
Decimal
Item
Period type
3. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label relationships file
Presentation relationships
Root
Unit of measure
4. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Validation
Element names file
SEC Extension Taxonomy
Fact
5. Distinguishing name for each distinct element
Type or data type
Label type
Presentation LinkBase
Unit of measure
6. Footnote Disclosures Tagging found in ______.
Label
Common Aggregate Components Schema
Presentations relationships file
XBRL Instance Document .xml
7. Human readable name for an element
IFRS Instance Document
Root
Label
StyleSheet
8. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Type or data type
Simple Element Definition
Linkbase
Taxonomy
9. Decimal attribute for "accurate value"
schemaRef
Common Aggregate Components Schema
decimals="INF" or decimals="2"
Context information
10. Vocabulary used for business documents.
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
Line item
UBL
11. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Calculation relationships file
Element definition
SEC Extension Taxonomy
12. Uses attributes to describe relationships between elements
XLink
Weight
Label relationships file
Integer
13. Occurence in an instance document
FRTA
Integer
Name
Fact
14. Defines XBRL elements and their attributes
Element names file
Caculation LinkBase
Linkbase
FRTA
15. XML file that contains business reporting information
Label relationships file
Instance or instance document
XSLT
Hierarchy
16. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
XML (Extensible markup language)
Validation
XLink
17. Used to express and navigate relationships
Hierarchy
Decimal
Element
Context
18. shorthand sequence of letter for a namespace
StyleSheet
Suppress
Prefix or namespace prefix
DTS
19. Multideminsional table
IFRS Instance Document
Hypercube
Presentation LinkBase
Scripting Code elements
20. Data type indicatign the element is stated in whole numbers
decimals="INF" or decimals="2"
Integer
Label
Linkbase
21. XBRL technical term for element
FRTA
Caculation LinkBase
Concept
XBRL
22. Used to associate labes to elements
DTS
Label relationships file
Line item
Extension taxonomy
23. XBRL components
Root
Caculation LinkBase
XBRL Taxonomy
Element
24. Describes a unit of data in an instance document // to apply markup to an instance document
Instance or instance document
Predefined UBL elements
Attribute
Tag
25. Unique identifier of an element in a taxonomy
link:roleType
Mapping
Name
Render or rendering
26. Attribute of a monetary item type
StyleSheet
Mapping
Hypercube
Balance
27. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Caculation LinkBase
Concept
Schema
28. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Balance
XSLT
link:roleType
29. technical term for an element declaration file
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Extension taxonomy
XBRL Instance Document .xml
30. Additive relationships netween numeric items expressed as parent-child heirarchies
Validation
Context
Caculation LinkBase
Calculation relationships
31. Express the number of decimal places
XBRL Specification 2.1
Decimal
Predefined UBL elements
Taxonomy
32. Rules and Syntax for XBRL Instance Documents and Taxonomies
DTS
Linkbase
XLink
XBRL Specification 2.1
33. Same structure as XBRL Instance; different Taxonomy
Fact
Common Basic Components Schema
Scripting Code elements
IFRS Instance Document
34. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Scripting Code elements
Unit of measure
Caculation LinkBase
Hypercube
35. Extensible business reporting language - vocabulary used for financial reporting.
UBL
Name
XBRL
Context information
36. XBRL technical term for a relationships file
Instance or instance document
FRTA
Linkbase
Name
37. Human readable description of a reporting concept
XLink
Label type
Element definition
Prefix or namespace prefix
38. taxonomies for companies that report using US GAAP
Abstract
Unit of measure
Decimal
XBRL US GAAP Taxonomies v1.0
39. IFRS is principles based
Context information
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
Schema
40. Determining the elements that correspond to lines and columns in a financial statement
Predefined UBL elements
Validation
Caculation LinkBase
Mapping
41. Elements that appear on the rows of a table
link:roleType
Scripting Code elements
UBL
Line item
42. Process of checking that instance documents meet the rules of XBRL specification
link:roleType
Validation
Taxonomy
Presentations relationships file
43. Declares Name and Type: string - integer - date and decimal
Label
Simple Element Definition
Hypercube
Presentation LinkBase
44. Default label for an element
Standard label
Scripting Code elements
Calculation relationships file
Abstract
45. Defines the organizational relationships of elements using parent-child heirarchies
Context information
SEC
DTS
Presentations relationships file
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Group or relationship group
StyleSheet
Taxonomy
schemaRef
47. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Common Basic Components Schema
Group or relationship group
FRTA
48. Value that isn't specifically provided - but could be calculated
link:roleType
Imputed value
Integer
Instance or instance document
49. Units in which numeric items have been measured
Hypercube
XBRL Specification 2.1
Abstract
Unit of measure
50. Formatting instructions for data in the instance document
decimals="INF" or decimals="2"
Element
StyleSheet
XBRL Specification 2.1
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