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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. Declares Name - Type and Structure (sequence)
Hypercube
Common Basic Components Schema
Complex Element Definition
Root
2. Defines elements and relationships; schema for a particular reporting group
UBL
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
Prefix or namespace prefix
3. Property of an element
Item
Unit of measure
Name
Attribute
4. Units in which numeric items have been measured
FRTA
Unit of measure
Abstract
Context information
5. kind of element
Weight
Predefined UBL elements
Label
Item
6. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
Name
7. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Root
Calculation relationships
XBRL Taxonomy
8. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Schema
Render or rendering
SEC Extension Taxonomy
XBRL Taxonomy
9. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Render or rendering
Abstract
Hierarchy
Context information
10. Elements that appear on the rows of a table
Calculation relationships file
Suppress
Presentations relationships file
Line item
11. XBRL technical term for a relationships file
Linkbase
Label relationships file
Standard label
Concept
12. XSLTA method of presenting the data in an instance document
XLink
Calculation relationships file
Presentation LinkBase
SEC
13. Rules and Syntax for XBRL Instance Documents and Taxonomies
Imputed value
Prefix or namespace prefix
Validation
XBRL Specification 2.1
14. Report specific information required by XBRL
DTS
Complex Element Definition
Standard label
Context
15. Distinguishing name for each distinct element
XLink
Label type
Item
Element names file
16. Footnote Disclosures Tagging found in ______.
decimals="INF" or decimals="2"
SEC
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
17. Unique identifier of an element in a taxonomy
Root
Caculation LinkBase
Taxonomy
Name
18. Detailed description of XML syntax
XBRL specification
Scripting Code elements
Name
UBL
19. technical term for an element declaration file
Schema
Name
Common Aggregate Components Schema
Caculation LinkBase
20. Guides the creation and use of taxonomies by presenting a recommended design architecture
Prefix or namespace prefix
FRTA
Hierarchy
Type or data type
21. Highest level of parent child heirarchy used to categorize item relationships
XBRL Taxonomy
Validation
Group or relationship group
XBRL US GAAP Taxonomies v1.0
22. Discoverable Taxonomy Set
Common Aggregate Components Schema
Group or relationship group
Period type
DTS
23. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Integer
Mapping
link:roleType
24. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Presentation relationships
Presentation LinkBase
Tag
25. taxonomies for companies that report using US GAAP
Simple Element Definition
Name
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
26. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element names file
SEC
Context information
Concept
27. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Context
Concept
Caculation LinkBase
Scripting Code elements
28. Value that isn't specifically provided - but could be calculated
decimals="INF" or decimals="2"
Concept
SEC
Imputed value
29. Determining the elements that correspond to lines and columns in a financial statement
Element
Mapping
Scripting Code elements
Calculation relationships
30. XBRL components
Type or data type
Element
IFRS Instance Document
Extension taxonomy
31. XML file that contains business reporting information
IFRS Instance Document
Concept
Tag
Instance or instance document
32. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
SEC Extension Taxonomy
Common Aggregate Components Schema
schemaRef
Imputed value
33. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Fact
SEC Extension Taxonomy
Calculation relationships
34. Process of checking that instance documents meet the rules of XBRL specification
Group or relationship group
Validation
Extension taxonomy
Weight
35. Vocabulary used for business documents.
Label
UBL
IFRS Instance Document
Hypercube
36. Formatting instructions for data in the instance document
StyleSheet
Weight
IFRS Instance Document
Line item
37. Default label for an element
Standard label
SEC
Type or data type
Context information
38. Used to express and navigate relationships
Hierarchy
UBL
Prefix or namespace prefix
Presentation relationships
39. Defines Simple Elements and Complex (attribute Elements)
XBRL Specification 2.1
Tag
XBRL Instance Document .xml
Common Basic Components Schema
40. Reusable data components - that can be used as needed in each of the UBL documents
UBL
Predefined UBL elements
Schema
Element
41. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XBRL Instance Document .xml
Instance or instance document
Presentation relationships
Caculation LinkBase
42. Define the type of data to be tagged with the element name
Hierarchy
Name
XBRL specification
Type or data type
43. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
Suppress
link:roleType
44. XBRL technical term for element
Balance
Concept
Caculation LinkBase
Context
45. Remove a parent-child relationship - just made ineffectual
Suppress
Concept
DTS
XBRL specification
46. File containing only calculation relationships
Calculation relationships file
Common Basic Components Schema
Mapping
XBRL US GAAP Taxonomies v1.0
47. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
XBRL specification
SEC
Attribute
48. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Instance or instance document
Linkbase
Group or relationship group
49. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Decimal
Caculation LinkBase
IFRS Instance Document
50. Multideminsional table
Hypercube
XML (Extensible markup language)
Imputed value
Abstract