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