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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. Report specific information required by XBRL
XML (Extensible markup language)
Context
schemaRef
Name
2. Human readable description of a reporting concept
Weight
Name
Element definition
Render or rendering
3. Declares Name and Type: string - integer - date and decimal
IFRS Instance Document
SEC
Simple Element Definition
Integer
4. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Suppress
Label relationships file
Common Basic Components Schema
SEC
5. Multideminsional table
Group or relationship group
Hypercube
Presentation relationships
Scripting Code elements
6. Unique identifier of an element in a taxonomy
SEC
Fact
Name
Mapping
7. Vocabulary used for business documents.
UBL
Line item
Attribute
Calculation relationships file
8. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
XBRL specification
SEC
9. technical term for an element declaration file
XBRL
decimals="INF" or decimals="2"
Presentation relationships
Schema
10. kind of element
Balance
Caculation LinkBase
Extension taxonomy
Item
11. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Label relationships file
Presentations relationships file
Attribute
12. taxonomies for companies that report using US GAAP
Presentation relationships
Calculation relationships
XBRL US GAAP Taxonomies v1.0
link:roleType
13. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XSLT
Decimal
Line item
Abstract
14. Highest level of parent child heirarchy used to categorize item relationships
Name
Group or relationship group
Standard label
FRTA
15. IFRS is principles based
Abstract
FRTA
XBRL Specification 2.1
Difference between US-GAAP & IFRS GAAP is rules based
16. Discoverable Taxonomy Set
XBRL Instance Document .xml
Prefix or namespace prefix
DTS
Caculation LinkBase
17. Extensible business reporting language - vocabulary used for financial reporting.
Validation
XBRL
Taxonomy
Hierarchy
18. Describes a unit of data in an instance document // to apply markup to an instance document
Context information
Tag
Concept
Hypercube
19. calculation relationship attribute
Integer
Validation
Context information
Weight
20. XSLTA method of presenting the data in an instance document
Fact
Presentation LinkBase
Balance
Complex Element Definition
21. Defines Complex (Parent) Elements
Validation
Reference relationships file
StyleSheet
Common Aggregate Components Schema
22. Elements that appear on the rows of a table
Item
Line item
Abstract
Type or data type
23. Defines the organizational relationships of elements using parent-child heirarchies
Group or relationship group
XBRL Instance Document .xml
Presentations relationships file
UBL
24. Used to express and navigate relationships
Hierarchy
Label type
Presentations relationships file
Concept
25. Default label for an element
Standard label
Integer
schemaRef
Calculation relationships file
26. Detailed description of XML syntax
XBRL specification
Extension taxonomy
Weight
Imputed value
27. Value that isn't specifically provided - but could be calculated
SEC
Element
Predefined UBL elements
Imputed value
28. Footnote Disclosures Tagging found in ______.
Linkbase
decimals="INF" or decimals="2"
XBRL Instance Document .xml
Label
29. Attribute of a monetary item type
Name
Calculation relationships file
Balance
Presentation LinkBase
30. XBRL technical term for element
Simple Element Definition
Concept
Decimal
Context information
31. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XSLT
Name
Context
SEC Extension Taxonomy
32. Occurence in an instance document
Common Basic Components Schema
Tag
Line item
Fact
33. shorthand sequence of letter for a namespace
Simple Element Definition
Integer
Item
Prefix or namespace prefix
34. Remove a parent-child relationship - just made ineffectual
Balance
Schema
Context
Suppress
35. Define the type of data to be tagged with the element name
Predefined UBL elements
Type or data type
Presentations relationships file
Tag
36. Units in which numeric items have been measured
Unit of measure
XLink
Abstract
Reference relationships file
37. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Caculation LinkBase
XBRL Instance Document .xml
Integer
38. Guides the creation and use of taxonomies by presenting a recommended design architecture
Fact
Concept
FRTA
XBRL Taxonomy
39. XML file that contains business reporting information
Imputed value
XBRL Instance Document .xml
Calculation relationships
Instance or instance document
40. Allows users to add to a published taxonomy to define new elements
Scripting Code elements
XSLT
XBRL Specification 2.1
Extension taxonomy
41. Data type indicatign the element is stated in whole numbers
Label type
Integer
Common Basic Components Schema
link:roleType
42. Additive relationships netween numeric items expressed as parent-child heirarchies
Abstract
Common Basic Components Schema
Calculation relationships
XBRL Specification 2.1
43. Declares Name - Type and Structure (sequence)
Label
Name
Complex Element Definition
Presentation relationships
44. Associates references with authoritative literature with elements
Presentation LinkBase
Label relationships file
Reference relationships file
Mapping
45. File containing only calculation relationships
XBRL Taxonomy
Line item
Calculation relationships file
Extension taxonomy
46. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Label
Reference relationships file
Fact
47. Used to associate labes to elements
Taxonomy
Label relationships file
Group or relationship group
Common Basic Components Schema
48. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Presentation LinkBase
Validation
Unit of measure
49. top level of a tree
Calculation relationships file
Root
schemaRef
Presentation relationships
50. Defines XBRL elements and their attributes
StyleSheet
Element names file
Line item
schemaRef