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