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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. Data type indicatign the element is stated in whole numbers
Presentation relationships
Element
SEC
Integer
2. Human readable description of a reporting concept
Line item
Element definition
Suppress
Abstract
3. Extensible business reporting language - vocabulary used for financial reporting.
Attribute
SEC
XBRL
Validation
4. Occurence in an instance document
Integer
XBRL specification
UBL
Fact
5. Process of checking that instance documents meet the rules of XBRL specification
Validation
XBRL Taxonomy
Root
SEC Extension Taxonomy
6. Define the type of data to be tagged with the element name
SEC Extension Taxonomy
schemaRef
Standard label
Type or data type
7. Human readable name for an element
Taxonomy
UBL
Label
XBRL Specification 2.1
8. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Presentation relationships
SEC Extension Taxonomy
XSLT
Tag
9. Multideminsional table
XBRL Instance Document .xml
XBRL Taxonomy
Group or relationship group
Hypercube
10. Rules and Syntax for XBRL Instance Documents and Taxonomies
Context
XBRL Specification 2.1
Period type
Element definition
11. XBRL components
Line item
FRTA
Element
Integer
12. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Instance or instance document
SEC
XSLT
13. Associates references with authoritative literature with elements
Mapping
UBL
Element definition
Reference relationships file
14. Uses attributes to describe relationships between elements
Reference relationships file
XLink
XBRL Taxonomy
Label type
15. Formatting instructions for data in the instance document
Validation
XSLT
StyleSheet
Presentation LinkBase
16. Describes a unit of data in an instance document // to apply markup to an instance document
Reference relationships file
Tag
Instance or instance document
Decimal
17. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Linkbase
XBRL
Extension taxonomy
18. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Hypercube
Presentation relationships
Render or rendering
Calculation relationships file
19. Declares Name - Type and Structure (sequence)
Balance
XML (Extensible markup language)
Complex Element Definition
XBRL
20. Express the number of decimal places
Concept
UBL
Decimal
Common Aggregate Components Schema
21. Defines Complex (Parent) Elements
XBRL specification
Common Aggregate Components Schema
XSLT
Concept
22. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Complex Element Definition
Element
schemaRef
23. XSLTA method of presenting the data in an instance document
Presentation LinkBase
decimals="INF" or decimals="2"
Label
Reference relationships file
24. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element definition
Group or relationship group
Common Basic Components Schema
Period type
25. Distinguishing name for each distinct element
Label type
Tag
Calculation relationships
Element names file
26. Determining the elements that correspond to lines and columns in a financial statement
Name
Reference relationships file
Render or rendering
Mapping
27. top level of a tree
Type or data type
Root
Taxonomy
Tag
28. XBRL technical term for a relationships file
Context information
SEC Extension Taxonomy
XSLT
Linkbase
29. Vocabulary used for business documents.
UBL
Period type
Imputed value
Element
30. technical term for an element declaration file
Predefined UBL elements
Name
Weight
Schema
31. Remove a parent-child relationship - just made ineffectual
Tag
Suppress
Weight
IFRS Instance Document
32. Defines the organizational relationships of elements using parent-child heirarchies
Calculation relationships
Presentations relationships file
Element definition
Unit of measure
33. Used to express and navigate relationships
Presentation relationships
Mapping
Hierarchy
Reference relationships file
34. Decimal attribute for "accurate value"
Simple Element Definition
Standard label
decimals="INF" or decimals="2"
Predefined UBL elements
35. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Reference relationships file
Label
link:roleType
Context information
36. Report specific information required by XBRL
Label relationships file
Group or relationship group
Hypercube
Context
37. Defines Simple Elements and Complex (attribute Elements)
Extension taxonomy
Period type
Line item
Common Basic Components Schema
38. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Element definition
Group or relationship group
Simple Element Definition
39. IFRS is principles based
UBL
Difference between US-GAAP & IFRS GAAP is rules based
FRTA
StyleSheet
40. Elements that appear on the rows of a table
Line item
decimals="INF" or decimals="2"
Calculation relationships
Calculation relationships file
41. taxonomies for companies that report using US GAAP
Common Basic Components Schema
Calculation relationships file
XBRL US GAAP Taxonomies v1.0
Label
42. calculation relationship attribute
Imputed value
XBRL Specification 2.1
Weight
Reference relationships file
43. Same structure as XBRL Instance; different Taxonomy
Unit of measure
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
Label relationships file
44. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC Extension Taxonomy
Calculation relationships
SEC
decimals="INF" or decimals="2"
45. A meta-language used to create vocabularies such as XBRL and UBL
Instance or instance document
Common Aggregate Components Schema
Decimal
XML (Extensible markup language)
46. Attribute of a monetary item type
Balance
Name
Extension taxonomy
Type or data type
47. kind of element
XBRL Instance Document .xml
Item
SEC
Attribute
48. shorthand sequence of letter for a namespace
Unit of measure
schemaRef
XBRL US GAAP Taxonomies v1.0
Prefix or namespace prefix
49. Value that isn't specifically provided - but could be calculated
IFRS Instance Document
XBRL
Unit of measure
Imputed value
50. Unique identifier of an element in a taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Name
link:roleType
XBRL Taxonomy