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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. Guides the creation and use of taxonomies by presenting a recommended design architecture
Element definition
Attribute
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
2. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Context
StyleSheet
Type or data type
3. Uses attributes to describe relationships between elements
XLink
Caculation LinkBase
Label type
Label
4. Multideminsional table
Context information
Element names file
Hypercube
Decimal
5. XSLTA method of presenting the data in an instance document
Concept
SEC Extension Taxonomy
Presentation LinkBase
StyleSheet
6. Defines Simple Elements and Complex (attribute Elements)
Linkbase
Fact
XSLT
Common Basic Components Schema
7. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Validation
Fact
Context
8. top level of a tree
Fact
Tag
Root
Context
9. Value that isn't specifically provided - but could be calculated
Element
Integer
Imputed value
schemaRef
10. technical term for an element declaration file
Schema
Standard label
Calculation relationships file
Fact
11. Describes a unit of data in an instance document // to apply markup to an instance document
Label type
Abstract
Tag
Decimal
12. XBRL technical term for element
Concept
Predefined UBL elements
Suppress
Balance
13. Highest level of parent child heirarchy used to categorize item relationships
Presentation relationships
Group or relationship group
Schema
StyleSheet
14. Human readable name for an element
Label
Instance or instance document
Extension taxonomy
Group or relationship group
15. Declares Name and Type: string - integer - date and decimal
XBRL specification
Imputed value
Render or rendering
Simple Element Definition
16. kind of element
Group or relationship group
Root
Item
Integer
17. Attribute of an element that reflects whether it is reported as an instant or duration time period
Hypercube
Element definition
XBRL
Period type
18. Defines XBRL elements and their attributes
decimals="INF" or decimals="2"
Balance
Element names file
Type or data type
19. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Balance
UBL
Item
20. taxonomies for companies that report using US GAAP
Attribute
Element definition
XBRL US GAAP Taxonomies v1.0
Label type
21. Used to associate labes to elements
UBL
Label relationships file
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
22. XBRL components
Difference between US-GAAP & IFRS GAAP is rules based
Element
SEC
Reference relationships file
23. Extensible business reporting language - vocabulary used for financial reporting.
Unit of measure
SEC Extension Taxonomy
XBRL
FRTA
24. Default label for an element
Group or relationship group
Concept
XBRL specification
Standard label
25. Elements that appear on the rows of a table
Line item
IFRS Instance Document
Attribute
Suppress
26. Express the number of decimal places
Render or rendering
Decimal
Common Basic Components Schema
Calculation relationships
27. Rules and Syntax for XBRL Instance Documents and Taxonomies
Common Basic Components Schema
XBRL Specification 2.1
Type or data type
Suppress
28. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Presentation LinkBase
Element
Extension taxonomy
29. Human readable description of a reporting concept
link:roleType
Hypercube
Element definition
Period type
30. Associates references with authoritative literature with elements
Reference relationships file
Label
UBL
Hierarchy
31. shorthand sequence of letter for a namespace
XBRL specification
link:roleType
Label relationships file
Prefix or namespace prefix
32. Vocabulary used for business documents.
XML (Extensible markup language)
UBL
XBRL
Simple Element Definition
33. XML file that contains business reporting information
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
Unit of measure
Instance or instance document
34. Follows link:linkbaseRef
Balance
link:roleType
Period type
Context
35. Units in which numeric items have been measured
XBRL
Validation
FRTA
Unit of measure
36. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Validation
XLink
Unit of measure
Context information
37. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Mapping
XLink
Complex Element Definition
Abstract
38. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
XSLT
SEC Extension Taxonomy
XBRL specification
39. Unique identifier of an element in a taxonomy
Name
Attribute
decimals="INF" or decimals="2"
Reference relationships file
40. Attribute of a monetary item type
Standard label
Element names file
Name
Balance
41. IFRS is principles based
Name
Taxonomy
Context
Difference between US-GAAP & IFRS GAAP is rules based
42. Property of an element
Taxonomy
Attribute
Decimal
Unit of measure
43. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Root
Name
Schema
schemaRef
44. Defines elements and relationships; schema for a particular reporting group
IFRS Instance Document
Type or data type
XBRL Taxonomy
Calculation relationships file
45. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Tag
Line item
Scripting Code elements
46. Process of checking that instance documents meet the rules of XBRL specification
Type or data type
Calculation relationships file
Validation
DTS
47. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Scripting Code elements
Taxonomy
Root
XBRL
48. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Scripting Code elements
Integer
SEC Extension Taxonomy
49. Reusable data components - that can be used as needed in each of the UBL documents
Name
Predefined UBL elements
XSLT
Integer
50. Used to express and navigate relationships
DTS
Standard label
Hierarchy
StyleSheet