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