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