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