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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. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Taxonomy
Name
Decimal
2. Multideminsional table
Hypercube
XML (Extensible markup language)
Weight
link:roleType
3. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Hierarchy
Abstract
Decimal
DTS
4. XBRL technical term for a relationships file
Linkbase
SEC
Simple Element Definition
Standard label
5. Uses attributes to describe relationships between elements
Label type
Reference relationships file
Taxonomy
XLink
6. A meta-language used to create vocabularies such as XBRL and UBL
Abstract
decimals="INF" or decimals="2"
XML (Extensible markup language)
link:roleType
7. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
schemaRef
Taxonomy
Prefix or namespace prefix
8. Used to express and navigate relationships
FRTA
Common Basic Components Schema
Linkbase
Hierarchy
9. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Calculation relationships
Mapping
XBRL Instance Document .xml
10. shorthand sequence of letter for a namespace
XBRL US GAAP Taxonomies v1.0
Element
Prefix or namespace prefix
Weight
11. Declares Name - Type and Structure (sequence)
Complex Element Definition
Unit of measure
DTS
Simple Element Definition
12. Same structure as XBRL Instance; different Taxonomy
Label relationships file
IFRS Instance Document
Decimal
Suppress
13. Attribute of a monetary item type
Tag
FRTA
Group or relationship group
Balance
14. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
Context information
schemaRef
DTS
15. XBRL components
Prefix or namespace prefix
Context information
Element
Difference between US-GAAP & IFRS GAAP is rules based
16. Determining the elements that correspond to lines and columns in a financial statement
Group or relationship group
Mapping
Hierarchy
SEC
17. Unique identifier of an element in a taxonomy
Name
DTS
Presentations relationships file
Fact
18. Process of checking that instance documents meet the rules of XBRL specification
Simple Element Definition
Taxonomy
Complex Element Definition
Validation
19. IFRS is principles based
Period type
SEC
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
20. Native XML language for processing XML documents into other forms - a template matching language
Standard label
XSLT
Imputed value
Render or rendering
21. Defines Simple Elements and Complex (attribute Elements)
Abstract
Common Basic Components Schema
XBRL Specification 2.1
Presentations relationships file
22. Decimal attribute for "accurate value"
Simple Element Definition
Period type
Reference relationships file
decimals="INF" or decimals="2"
23. Define the type of data to be tagged with the element name
Common Aggregate Components Schema
XSLT
Type or data type
XBRL specification
24. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Weight
DTS
StyleSheet
25. Express the number of decimal places
XBRL Specification 2.1
Decimal
XBRL US GAAP Taxonomies v1.0
SEC Extension Taxonomy
26. kind of element
Item
Calculation relationships file
StyleSheet
Element definition
27. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Element names file
Simple Element Definition
Decimal
28. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
IFRS Instance Document
Prefix or namespace prefix
Calculation relationships
29. Footnote Disclosures Tagging found in ______.
Simple Element Definition
Element definition
Calculation relationships
XBRL Instance Document .xml
30. Remove a parent-child relationship - just made ineffectual
Suppress
Validation
Element
XBRL Specification 2.1
31. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Common Basic Components Schema
Balance
Period type
32. Highest level of parent child heirarchy used to categorize item relationships
Mapping
Scripting Code elements
SEC Extension Taxonomy
Group or relationship group
33. top level of a tree
Presentation relationships
Reference relationships file
Linkbase
Root
34. Follows link:linkbaseRef
StyleSheet
Line item
Validation
link:roleType
35. calculation relationship attribute
Weight
IFRS Instance Document
Concept
Decimal
36. Data type indicatign the element is stated in whole numbers
Prefix or namespace prefix
Integer
Predefined UBL elements
XBRL
37. XSLTA method of presenting the data in an instance document
Group or relationship group
Validation
XBRL Taxonomy
Presentation LinkBase
38. taxonomies for companies that report using US GAAP
Element
XBRL US GAAP Taxonomies v1.0
Instance or instance document
Element names file
39. Attribute of an element that reflects whether it is reported as an instant or duration time period
Hierarchy
Calculation relationships file
Period type
Fact
40. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
decimals="INF" or decimals="2"
Group or relationship group
Unit of measure
41. Human readable name for an element
XBRL Specification 2.1
Label
Tag
Linkbase
42. XBRL technical term for element
Standard label
Concept
Common Basic Components Schema
Fact
43. Vocabulary used for business documents.
UBL
Label relationships file
Concept
Weight
44. Report specific information required by XBRL
Attribute
Unit of measure
Context
Difference between US-GAAP & IFRS GAAP is rules based
45. Elements that appear on the rows of a table
Name
Label
Line item
Tag
46. technical term for an element declaration file
Line item
Label
Complex Element Definition
Schema
47. Units in which numeric items have been measured
Line item
Balance
Taxonomy
Unit of measure
48. Describes a unit of data in an instance document // to apply markup to an instance document
Balance
Schema
Tag
Presentations relationships file
49. Extensible business reporting language - vocabulary used for financial reporting.
Hierarchy
XBRL
Element names file
Render or rendering
50. Used to associate labes to elements
UBL
Label relationships file
XBRL Instance Document .xml
SEC Extension Taxonomy