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