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