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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. Report specific information required by XBRL
Linkbase
Label
Integer
Context
2. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Fact
UBL
IFRS Instance Document
3. Allows users to add to a published taxonomy to define new elements
SEC
Extension taxonomy
Mapping
Tag
4. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Line item
Hypercube
XSLT
5. Associates references with authoritative literature with elements
Type or data type
link:roleType
Reference relationships file
Fact
6. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Calculation relationships
Complex Element Definition
Scripting Code elements
7. Human readable name for an element
Period type
Label
Suppress
XBRL US GAAP Taxonomies v1.0
8. Elements that appear on the rows of a table
DTS
Complex Element Definition
Line item
Unit of measure
9. Decimal attribute for "accurate value"
Mapping
decimals="INF" or decimals="2"
Element
Abstract
10. calculation relationship attribute
Imputed value
Mapping
Weight
Balance
11. Express the number of decimal places
Extension taxonomy
Decimal
IFRS Instance Document
Validation
12. Value that isn't specifically provided - but could be calculated
Presentations relationships file
Presentation relationships
Imputed value
Item
13. XSLTA method of presenting the data in an instance document
Extension taxonomy
decimals="INF" or decimals="2"
Context
Presentation LinkBase
14. taxonomies for companies that report using US GAAP
Predefined UBL elements
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
XLink
15. Follows link:linkbaseRef
Tag
link:roleType
Hierarchy
Scripting Code elements
16. Guides the creation and use of taxonomies by presenting a recommended design architecture
Imputed value
FRTA
Period type
Element definition
17. Used to associate labes to elements
Label relationships file
Caculation LinkBase
Element names file
XBRL specification
18. Attribute of a monetary item type
Balance
XLink
StyleSheet
decimals="INF" or decimals="2"
19. Occurence in an instance document
Fact
Weight
Presentations relationships file
Hypercube
20. Data type indicatign the element is stated in whole numbers
Presentation relationships
Integer
XBRL Instance Document .xml
Root
21. Unique identifier of an element in a taxonomy
Name
decimals="INF" or decimals="2"
schemaRef
Tag
22. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XBRL specification
Decimal
Presentation relationships
Line item
23. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label type
XBRL Specification 2.1
Scripting Code elements
Element names file
24. Defines XBRL elements and their attributes
XBRL Specification 2.1
Element names file
Predefined UBL elements
Standard label
25. Highest level of parent child heirarchy used to categorize item relationships
schemaRef
Group or relationship group
Presentation relationships
Context
26. Discoverable Taxonomy Set
XLink
DTS
Suppress
Prefix or namespace prefix
27. XML file that contains business reporting information
Instance or instance document
Extension taxonomy
Attribute
Schema
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Fact
XBRL Instance Document .xml
Caculation LinkBase
Tag
29. Detailed description of XML syntax
XBRL specification
Balance
link:roleType
schemaRef
30. Process of checking that instance documents meet the rules of XBRL specification
Line item
Validation
Simple Element Definition
StyleSheet
31. kind of element
IFRS Instance Document
Simple Element Definition
Item
Presentation LinkBase
32. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context
Abstract
Mapping
Type or data type
33. Process an instance document into a layout that facilitates readability and understanding of its contents
Integer
XBRL
Render or rendering
IFRS Instance Document
34. Defines Complex (Parent) Elements
Context information
IFRS Instance Document
SEC Extension Taxonomy
Common Aggregate Components Schema
35. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Period type
Line item
Context information
Predefined UBL elements
36. Formatting instructions for data in the instance document
Taxonomy
Hierarchy
StyleSheet
Line item
37. Defines Simple Elements and Complex (attribute Elements)
SEC Extension Taxonomy
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
DTS
38. Default label for an element
Linkbase
DTS
Name
Standard label
39. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Predefined UBL elements
Extension taxonomy
Reference relationships file
Scripting Code elements
40. technical term for an element declaration file
XBRL
Context information
Presentation relationships
Schema
41. Extensible business reporting language - vocabulary used for financial reporting.
Common Aggregate Components Schema
XBRL Instance Document .xml
XBRL
Schema
42. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Presentations relationships file
Tag
XLink
43. Vocabulary used for business documents.
SEC Extension Taxonomy
Attribute
Name
UBL
44. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
DTS
UBL
Caculation LinkBase
45. XBRL technical term for a relationships file
Line item
Abstract
Element names file
Linkbase
46. XBRL components
schemaRef
Element
UBL
XBRL specification
47. XBRL technical term for element
schemaRef
Name
Line item
Concept
48. Declares Name - Type and Structure (sequence)
XBRL specification
XML (Extensible markup language)
Validation
Complex Element Definition
49. Native XML language for processing XML documents into other forms - a template matching language
XBRL
decimals="INF" or decimals="2"
XSLT
Balance
50. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships file
Decimal
StyleSheet
Calculation relationships