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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. File containing only calculation relationships
link:roleType
FRTA
Calculation relationships file
Element definition
2. Data type indicatign the element is stated in whole numbers
link:roleType
Common Basic Components Schema
Integer
Difference between US-GAAP & IFRS GAAP is rules based
3. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL Specification 2.1
Calculation relationships
Validation
IFRS Instance Document
4. top level of a tree
XLink
Element
Root
Period type
5. Process of checking that instance documents meet the rules of XBRL specification
Root
Suppress
Validation
UBL
6. Defines elements and relationships; schema for a particular reporting group
XML (Extensible markup language)
Common Aggregate Components Schema
Mapping
XBRL Taxonomy
7. Used to express and navigate relationships
Suppress
XBRL
Hierarchy
XBRL specification
8. Human readable name for an element
Presentation relationships
Element definition
Label
XBRL Specification 2.1
9. shorthand sequence of letter for a namespace
Common Basic Components Schema
Complex Element Definition
XLink
Prefix or namespace prefix
10. Highest level of parent child heirarchy used to categorize item relationships
Root
Concept
Group or relationship group
Period type
11. Decimal attribute for "accurate value"
Taxonomy
Presentation LinkBase
decimals="INF" or decimals="2"
Integer
12. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC Extension Taxonomy
Element definition
Hypercube
Taxonomy
13. Allows users to add to a published taxonomy to define new elements
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
Integer
Validation
14. Defines Simple Elements and Complex (attribute Elements)
Scripting Code elements
Common Basic Components Schema
Taxonomy
Group or relationship group
15. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Balance
XBRL specification
Taxonomy
16. Follows link:linkbaseRef
Standard label
link:roleType
Integer
Linkbase
17. Property of an element
Attribute
StyleSheet
UBL
Presentations relationships file
18. Elements that appear on the rows of a table
Prefix or namespace prefix
Line item
Tag
Reference relationships file
19. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Balance
Hierarchy
Label type
20. Declares Name - Type and Structure (sequence)
Complex Element Definition
Standard label
Line item
Calculation relationships file
21. XSLTA method of presenting the data in an instance document
Calculation relationships
DTS
Presentation LinkBase
XBRL Taxonomy
22. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL specification
Presentation LinkBase
Period type
Abstract
23. calculation relationship attribute
Weight
Balance
Mapping
Root
24. Define the type of data to be tagged with the element name
Validation
Common Basic Components Schema
Reference relationships file
Type or data type
25. Extensible business reporting language - vocabulary used for financial reporting.
Scripting Code elements
Integer
XBRL
Unit of measure
26. taxonomies for companies that report using US GAAP
SEC Extension Taxonomy
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
DTS
27. Attribute of a monetary item type
Reference relationships file
Balance
XML (Extensible markup language)
Hierarchy
28. XBRL components
Element
Calculation relationships file
decimals="INF" or decimals="2"
Linkbase
29. Remove a parent-child relationship - just made ineffectual
Balance
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
Suppress
30. Defines XBRL elements and their attributes
Element names file
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
IFRS Instance Document
31. Declares Name and Type: string - integer - date and decimal
Caculation LinkBase
Render or rendering
Name
Simple Element Definition
32. Unique identifier of an element in a taxonomy
Complex Element Definition
Imputed value
Name
Calculation relationships file
33. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Mapping
Hypercube
Reference relationships file
34. Uses attributes to describe relationships between elements
XBRL
Element definition
XLink
Presentation LinkBase
35. IFRS is principles based
Concept
Group or relationship group
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
36. Value that isn't specifically provided - but could be calculated
Presentation LinkBase
Imputed value
Type or data type
Abstract
37. XBRL technical term for a relationships file
Context
Imputed value
Common Basic Components Schema
Linkbase
38. Reusable data components - that can be used as needed in each of the UBL documents
Reference relationships file
Presentations relationships file
Context information
Predefined UBL elements
39. XML file that contains business reporting information
XLink
Instance or instance document
Attribute
Scripting Code elements
40. Guides the creation and use of taxonomies by presenting a recommended design architecture
Taxonomy
FRTA
XBRL US GAAP Taxonomies v1.0
Unit of measure
41. Formatting instructions for data in the instance document
Caculation LinkBase
Name
SEC
StyleSheet
42. Determining the elements that correspond to lines and columns in a financial statement
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
Tag
Taxonomy
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
Caculation LinkBase
Linkbase
44. Used to associate labes to elements
Element definition
Reference relationships file
Label relationships file
IFRS Instance Document
45. Rules and Syntax for XBRL Instance Documents and Taxonomies
Context information
XML (Extensible markup language)
XBRL Specification 2.1
Group or relationship group
46. Distinguishing name for each distinct element
Root
Extension taxonomy
Label type
Standard label
47. Discoverable Taxonomy Set
Instance or instance document
Item
DTS
Predefined UBL elements
48. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Fact
Scripting Code elements
Line item
49. Express the number of decimal places
Label relationships file
Presentations relationships file
Decimal
SEC
50. kind of element
Linkbase
Decimal
Item
Balance