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