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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. Defines Complex (Parent) Elements
XBRL
Common Aggregate Components Schema
Calculation relationships file
XML (Extensible markup language)
2. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Prefix or namespace prefix
Context information
Tag
3. Formatting instructions for data in the instance document
XLink
StyleSheet
Decimal
Instance or instance document
4. kind of element
Item
Complex Element Definition
Fact
Taxonomy
5. technical term for an element declaration file
Schema
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
Decimal
6. Rules and Syntax for XBRL Instance Documents and Taxonomies
Taxonomy
XBRL Specification 2.1
Weight
Imputed value
7. taxonomies for companies that report using US GAAP
Mapping
XBRL US GAAP Taxonomies v1.0
Element names file
Root
8. shorthand sequence of letter for a namespace
link:roleType
UBL
Prefix or namespace prefix
Presentation relationships
9. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL Taxonomy
Mapping
Tag
Name
10. Determining the elements that correspond to lines and columns in a financial statement
XBRL specification
Mapping
StyleSheet
Type or data type
11. Report specific information required by XBRL
Element definition
Context
Integer
Concept
12. Process of checking that instance documents meet the rules of XBRL specification
Concept
Element names file
Validation
link:roleType
13. XBRL technical term for a relationships file
Caculation LinkBase
FRTA
Linkbase
Label type
14. Human readable description of a reporting concept
Element definition
Common Basic Components Schema
Weight
Element names file
15. Units in which numeric items have been measured
Unit of measure
Label type
StyleSheet
Tag
16. IFRS is principles based
Item
Label
Instance or instance document
Difference between US-GAAP & IFRS GAAP is rules based
17. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentations relationships file
schemaRef
Calculation relationships file
Period type
18. Same structure as XBRL Instance; different Taxonomy
Presentation LinkBase
Group or relationship group
IFRS Instance Document
Complex Element Definition
19. Distinguishing name for each distinct element
schemaRef
Element names file
Presentation relationships
Label type
20. calculation relationship attribute
Difference between US-GAAP & IFRS GAAP is rules based
Predefined UBL elements
Weight
XBRL Taxonomy
21. XSLTA method of presenting the data in an instance document
XBRL Specification 2.1
Context information
Presentation LinkBase
FRTA
22. File containing only calculation relationships
Calculation relationships file
Mapping
Calculation relationships
Fact
23. Defines XBRL elements and their attributes
Render or rendering
Label relationships file
UBL
Element names file
24. Used to express and navigate relationships
Period type
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
Hierarchy
25. Detailed description of XML syntax
XBRL specification
Taxonomy
Element
Tag
26. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
StyleSheet
Linkbase
Scripting Code elements
Calculation relationships file
27. Unique identifier of an element in a taxonomy
Type or data type
Hypercube
Name
Schema
28. Guides the creation and use of taxonomies by presenting a recommended design architecture
DTS
Mapping
Decimal
FRTA
29. Default label for an element
Presentations relationships file
Mapping
Standard label
Imputed value
30. Occurence in an instance document
XBRL Instance Document .xml
Fact
link:roleType
Group or relationship group
31. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Linkbase
SEC Extension Taxonomy
Decimal
XBRL Instance Document .xml
32. Follows link:linkbaseRef
Fact
link:roleType
decimals="INF" or decimals="2"
XBRL Specification 2.1
33. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Standard label
IFRS Instance Document
DTS
34. Reusable data components - that can be used as needed in each of the UBL documents
Line item
Balance
Predefined UBL elements
Presentation relationships
35. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Common Aggregate Components Schema
Group or relationship group
Weight
36. Decimal attribute for "accurate value"
Presentation relationships
Hypercube
decimals="INF" or decimals="2"
schemaRef
37. Associates references with authoritative literature with elements
Reference relationships file
Complex Element Definition
Hypercube
Line item
38. Express the number of decimal places
Decimal
Presentation relationships
Name
XBRL
39. Attribute of a monetary item type
XLink
Balance
Element names file
Name
40. Multideminsional table
Render or rendering
Attribute
Hypercube
Caculation LinkBase
41. Footnote Disclosures Tagging found in ______.
SEC Extension Taxonomy
link:roleType
XBRL Instance Document .xml
Suppress
42. Human readable name for an element
Predefined UBL elements
Label
XBRL US GAAP Taxonomies v1.0
Type or data type
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
FRTA
Validation
Caculation LinkBase
Item
44. Vocabulary used for business documents.
link:roleType
UBL
Fact
Complex Element Definition
45. Declares Name and Type: string - integer - date and decimal
StyleSheet
Hierarchy
FRTA
Simple Element Definition
46. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships file
Calculation relationships
Scripting Code elements
Weight
47. Data type indicatign the element is stated in whole numbers
UBL
Integer
Fact
Root
48. A meta-language used to create vocabularies such as XBRL and UBL
Scripting Code elements
XML (Extensible markup language)
Label
Abstract
49. Used to associate labes to elements
XML (Extensible markup language)
Imputed value
Line item
Label relationships file
50. Elements that appear on the rows of a table
Decimal
Render or rendering
Line item
Predefined UBL elements