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