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