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