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