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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. Associates references with authoritative literature with elements
Reference relationships file
Extension taxonomy
StyleSheet
Label
2. Declares Name and Type: string - integer - date and decimal
Type or data type
Name
Simple Element Definition
Suppress
3. taxonomies for companies that report using US GAAP
XBRL Specification 2.1
Abstract
Tag
XBRL US GAAP Taxonomies v1.0
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
Concept
Difference between US-GAAP & IFRS GAAP is rules based
FRTA
XBRL Instance Document .xml
5. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Calculation relationships file
Taxonomy
XBRL
Element names file
6. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Root
Element
Imputed value
7. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Extension taxonomy
Common Aggregate Components Schema
Integer
8. Declares Name - Type and Structure (sequence)
Extension taxonomy
Complex Element Definition
XBRL specification
Common Aggregate Components Schema
9. Human readable name for an element
Presentations relationships file
Attribute
Label
Fact
10. top level of a tree
Schema
Extension taxonomy
Reference relationships file
Root
11. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Validation
Name
Integer
Scripting Code elements
12. Defines the organizational relationships of elements using parent-child heirarchies
Validation
Scripting Code elements
Presentations relationships file
DTS
13. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Tag
Group or relationship group
IFRS Instance Document
14. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Hypercube
Calculation relationships file
XML (Extensible markup language)
15. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Reference relationships file
StyleSheet
Abstract
Predefined UBL elements
16. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Line item
Prefix or namespace prefix
Tag
Presentation relationships
17. XML file that contains business reporting information
Presentations relationships file
Label relationships file
Hierarchy
Instance or instance document
18. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Simple Element Definition
Caculation LinkBase
Presentation LinkBase
19. Attribute of a monetary item type
Balance
Label relationships file
Hypercube
XSLT
20. Human readable description of a reporting concept
Suppress
Element definition
Tag
Weight
21. calculation relationship attribute
Weight
Standard label
SEC Extension Taxonomy
FRTA
22. Native XML language for processing XML documents into other forms - a template matching language
Render or rendering
Label type
XSLT
Schema
23. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Predefined UBL elements
Unit of measure
Abstract
24. shorthand sequence of letter for a namespace
Type or data type
XSLT
XBRL Specification 2.1
Prefix or namespace prefix
25. Discoverable Taxonomy Set
Unit of measure
DTS
Hierarchy
schemaRef
26. A meta-language used to create vocabularies such as XBRL and UBL
Linkbase
Hypercube
Label relationships file
XML (Extensible markup language)
27. Decimal attribute for "accurate value"
FRTA
DTS
decimals="INF" or decimals="2"
XBRL Specification 2.1
28. File containing only calculation relationships
Calculation relationships file
Type or data type
link:roleType
XBRL Specification 2.1
29. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Reference relationships file
SEC Extension Taxonomy
UBL
Hypercube
30. Elements that appear on the rows of a table
Line item
Fact
Presentation relationships
XBRL specification
31. Defines Simple Elements and Complex (attribute Elements)
schemaRef
Hypercube
Common Basic Components Schema
Context information
32. Follows link:linkbaseRef
link:roleType
SEC
Concept
Predefined UBL elements
33. Reusable data components - that can be used as needed in each of the UBL documents
Root
Predefined UBL elements
Difference between US-GAAP & IFRS GAAP is rules based
Prefix or namespace prefix
34. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Label relationships file
Weight
StyleSheet
35. Distinguishing name for each distinct element
Taxonomy
Label type
Common Aggregate Components Schema
UBL
36. XBRL components
Presentation LinkBase
Element
Standard label
link:roleType
37. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Standard label
SEC
IFRS Instance Document
Validation
38. Units in which numeric items have been measured
Unit of measure
Group or relationship group
Line item
Reference relationships file
39. Unique identifier of an element in a taxonomy
Name
Presentation relationships
Type or data type
StyleSheet
40. XBRL technical term for a relationships file
Name
Root
Scripting Code elements
Linkbase
41. XBRL technical term for element
XLink
Tag
Predefined UBL elements
Concept
42. XSLTA method of presenting the data in an instance document
Period type
Decimal
Presentation LinkBase
Render or rendering
43. Process an instance document into a layout that facilitates readability and understanding of its contents
Period type
Element definition
Item
Render or rendering
44. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentation relationships
Weight
Decimal
Caculation LinkBase
45. Determining the elements that correspond to lines and columns in a financial statement
XBRL Instance Document .xml
Standard label
Mapping
Complex Element Definition
46. Formatting instructions for data in the instance document
Presentation relationships
StyleSheet
Label
Label relationships file
47. technical term for an element declaration file
Reference relationships file
IFRS Instance Document
Mapping
Schema
48. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
Element names file
Context information
49. Report specific information required by XBRL
XBRL Specification 2.1
Context
Type or data type
XBRL specification
50. Same structure as XBRL Instance; different Taxonomy
Line item
Label relationships file
XML (Extensible markup language)
IFRS Instance Document