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