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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. Defines XBRL elements and their attributes
Element names file
Linkbase
Mapping
Common Basic Components Schema
2. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Context
Context information
Hierarchy
3. shorthand sequence of letter for a namespace
Context information
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
4. XML file that contains business reporting information
Reference relationships file
Instance or instance document
Label type
XML (Extensible markup language)
5. Follows link:linkbaseRef
XML (Extensible markup language)
Common Aggregate Components Schema
link:roleType
Linkbase
6. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Complex Element Definition
Element names file
SEC Extension Taxonomy
UBL
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Concept
Reference relationships file
SEC
Common Aggregate Components Schema
8. Express the number of decimal places
Line item
Presentation relationships
Validation
Decimal
9. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Type or data type
Complex Element Definition
FRTA
10. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Unit of measure
Decimal
Context information
11. Defines Complex (Parent) Elements
Fact
Common Aggregate Components Schema
Common Basic Components Schema
Attribute
12. Process an instance document into a layout that facilitates readability and understanding of its contents
Line item
Render or rendering
Type or data type
decimals="INF" or decimals="2"
13. Extensible business reporting language - vocabulary used for financial reporting.
Balance
Hierarchy
XBRL
Integer
14. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Balance
Scripting Code elements
FRTA
Decimal
15. Associates references with authoritative literature with elements
Reference relationships file
Abstract
schemaRef
Name
16. calculation relationship attribute
Calculation relationships
XBRL US GAAP Taxonomies v1.0
DTS
Weight
17. Report specific information required by XBRL
XBRL specification
Reference relationships file
Context
Group or relationship group
18. kind of element
Unit of measure
XLink
Period type
Item
19. top level of a tree
Element
Instance or instance document
Type or data type
Root
20. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Label type
Item
Element
21. Formatting instructions for data in the instance document
StyleSheet
Label type
Group or relationship group
Difference between US-GAAP & IFRS GAAP is rules based
22. Value that isn't specifically provided - but could be calculated
FRTA
Label
Weight
Imputed value
23. Vocabulary used for business documents.
Standard label
UBL
Imputed value
IFRS Instance Document
24. Property of an element
Attribute
Hierarchy
Presentation relationships
Decimal
25. Detailed description of XML syntax
XBRL specification
Type or data type
Mapping
Reference relationships file
26. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
SEC Extension Taxonomy
Common Basic Components Schema
Imputed value
schemaRef
27. IFRS is principles based
Integer
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
XBRL
28. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Common Aggregate Components Schema
Instance or instance document
XBRL US GAAP Taxonomies v1.0
29. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Calculation relationships
Period type
Suppress
30. A meta-language used to create vocabularies such as XBRL and UBL
Simple Element Definition
XML (Extensible markup language)
Validation
Linkbase
31. Remove a parent-child relationship - just made ineffectual
Calculation relationships file
Presentations relationships file
Suppress
Root
32. Human readable description of a reporting concept
XBRL
Linkbase
XBRL specification
Element definition
33. Additive relationships netween numeric items expressed as parent-child heirarchies
Name
Calculation relationships
Context information
XSLT
34. XSLTA method of presenting the data in an instance document
XML (Extensible markup language)
Validation
Taxonomy
Presentation LinkBase
35. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Name
Context information
Hypercube
XSLT
36. Discoverable Taxonomy Set
DTS
XBRL Taxonomy
Element names file
Weight
37. Declares Name and Type: string - integer - date and decimal
SEC
Linkbase
Simple Element Definition
SEC Extension Taxonomy
38. Declares Name - Type and Structure (sequence)
Complex Element Definition
schemaRef
Weight
Hierarchy
39. Data type indicatign the element is stated in whole numbers
XBRL Taxonomy
Integer
Line item
Presentations relationships file
40. Unique identifier of an element in a taxonomy
Abstract
Name
Mapping
Integer
41. Attribute of an element that reflects whether it is reported as an instant or duration time period
Abstract
Presentation relationships
Prefix or namespace prefix
Period type
42. Used to associate labes to elements
SEC
XML (Extensible markup language)
Integer
Label relationships file
43. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Calculation relationships
XLink
Abstract
Instance or instance document
44. Process of checking that instance documents meet the rules of XBRL specification
Weight
Validation
link:roleType
Line item
45. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Item
Simple Element Definition
Element names file
46. XBRL technical term for element
Concept
Abstract
XBRL US GAAP Taxonomies v1.0
XBRL
47. Defines elements and relationships; schema for a particular reporting group
SEC Extension Taxonomy
XBRL Taxonomy
XBRL
Decimal
48. Human readable name for an element
Mapping
Decimal
Linkbase
Label
49. Attribute of a monetary item type
Render or rendering
Reference relationships file
decimals="INF" or decimals="2"
Balance
50. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Scripting Code elements
Mapping
Taxonomy
Context information