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