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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. Distinguishing name for each distinct element
Attribute
Taxonomy
Item
Label type
2. Human readable name for an element
XBRL
Label
Label relationships file
IFRS Instance Document
3. Data type indicatign the element is stated in whole numbers
Integer
Standard label
Item
Scripting Code elements
4. Define the type of data to be tagged with the element name
Root
Common Basic Components Schema
Type or data type
XBRL US GAAP Taxonomies v1.0
5. XSLTA method of presenting the data in an instance document
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
Presentation LinkBase
6. XBRL technical term for a relationships file
Complex Element Definition
Linkbase
Scripting Code elements
Context
7. Report specific information required by XBRL
Context
Presentation LinkBase
StyleSheet
Label type
8. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Label relationships file
Fact
Hierarchy
9. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
XML (Extensible markup language)
SEC
Integer
10. Defines XBRL elements and their attributes
Element names file
Predefined UBL elements
Item
SEC
11. Allows users to add to a published taxonomy to define new elements
Standard label
Extension taxonomy
Context information
Simple Element Definition
12. Highest level of parent child heirarchy used to categorize item relationships
Context information
Hypercube
Group or relationship group
XBRL Instance Document .xml
13. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Render or rendering
Simple Element Definition
XBRL Specification 2.1
14. Human readable description of a reporting concept
Complex Element Definition
Element definition
XBRL US GAAP Taxonomies v1.0
Name
15. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Balance
XBRL
Imputed value
16. XBRL components
Element
XBRL Instance Document .xml
Item
XLink
17. Uses attributes to describe relationships between elements
Context
XLink
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
18. Same structure as XBRL Instance; different Taxonomy
XBRL
IFRS Instance Document
FRTA
XLink
19. top level of a tree
Reference relationships file
Group or relationship group
Root
Standard label
20. Occurence in an instance document
Fact
Simple Element Definition
Element definition
Line item
21. Defines the organizational relationships of elements using parent-child heirarchies
Presentation relationships
Common Basic Components Schema
XBRL Instance Document .xml
Presentations relationships file
22. Formatting instructions for data in the instance document
StyleSheet
Period type
Prefix or namespace prefix
Presentation relationships
23. Express the number of decimal places
Decimal
StyleSheet
Caculation LinkBase
XBRL US GAAP Taxonomies v1.0
24. calculation relationship attribute
Hypercube
StyleSheet
Weight
Line item
25. Declares Name and Type: string - integer - date and decimal
schemaRef
Taxonomy
XBRL
Simple Element Definition
26. Determining the elements that correspond to lines and columns in a financial statement
IFRS Instance Document
Taxonomy
Mapping
Calculation relationships
27. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
SEC Extension Taxonomy
XML (Extensible markup language)
Abstract
28. Used to express and navigate relationships
XBRL
Root
Mapping
Hierarchy
29. Multideminsional table
Period type
Element definition
Hypercube
XBRL Instance Document .xml
30. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Simple Element Definition
Taxonomy
SEC Extension Taxonomy
Instance or instance document
31. Additive relationships netween numeric items expressed as parent-child heirarchies
Mapping
Calculation relationships
Weight
Element definition
32. kind of element
XBRL
Item
Suppress
Line item
33. Attribute of a monetary item type
Balance
Presentation relationships
Context information
Validation
34. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Context information
Predefined UBL elements
Taxonomy
Schema
35. Unique identifier of an element in a taxonomy
Name
Element names file
Root
Schema
36. shorthand sequence of letter for a namespace
Period type
Element
Prefix or namespace prefix
XML (Extensible markup language)
37. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Extension taxonomy
Integer
Label relationships file
38. Default label for an element
Standard label
Weight
Unit of measure
XBRL US GAAP Taxonomies v1.0
39. Units in which numeric items have been measured
XSLT
Unit of measure
Calculation relationships file
Period type
40. Discoverable Taxonomy Set
Linkbase
DTS
StyleSheet
Common Aggregate Components Schema
41. Defines elements and relationships; schema for a particular reporting group
Root
Item
XBRL Taxonomy
Taxonomy
42. Elements that appear on the rows of a table
schemaRef
Common Basic Components Schema
Render or rendering
Line item
43. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XSLT
Context information
FRTA
Presentations relationships file
44. Attribute of an element that reflects whether it is reported as an instant or duration time period
Prefix or namespace prefix
Decimal
Period type
XBRL US GAAP Taxonomies v1.0
45. Property of an element
Taxonomy
Attribute
Extension taxonomy
XBRL Specification 2.1
46. technical term for an element declaration file
Mapping
Weight
XBRL Specification 2.1
Schema
47. File containing only calculation relationships
XBRL Instance Document .xml
Calculation relationships file
Context
Item
48. Native XML language for processing XML documents into other forms - a template matching language
XBRL specification
Standard label
Label type
XSLT
49. Vocabulary used for business documents.
Element definition
Extension taxonomy
SEC
UBL
50. A meta-language used to create vocabularies such as XBRL and UBL
Prefix or namespace prefix
XML (Extensible markup language)
Balance
Presentations relationships file