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