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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. Declares Name and Type: string - integer - date and decimal
XBRL specification
Simple Element Definition
Attribute
XLink
2. Used to express and navigate relationships
Hierarchy
Linkbase
Reference relationships file
Instance or instance document
3. XBRL components
Element
Prefix or namespace prefix
Render or rendering
XBRL Instance Document .xml
4. kind of element
Item
XBRL Specification 2.1
Balance
Line item
5. Multideminsional table
Calculation relationships
Hypercube
Common Aggregate Components Schema
Suppress
6. XML file that contains business reporting information
Instance or instance document
Line item
Complex Element Definition
Mapping
7. Distinguishing name for each distinct element
Label type
Label relationships file
Name
Caculation LinkBase
8. Units in which numeric items have been measured
Unit of measure
XBRL Taxonomy
Fact
Prefix or namespace prefix
9. A meta-language used to create vocabularies such as XBRL and UBL
Complex Element Definition
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
IFRS Instance Document
10. technical term for an element declaration file
Fact
Schema
Label type
schemaRef
11. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Group or relationship group
Schema
Validation
Presentation relationships
12. Used to associate labes to elements
Label relationships file
XBRL
Scripting Code elements
Element names file
13. Additive relationships netween numeric items expressed as parent-child heirarchies
Instance or instance document
Calculation relationships
Mapping
Scripting Code elements
14. Defines XBRL elements and their attributes
Complex Element Definition
Unit of measure
Linkbase
Element names file
15. Occurence in an instance document
Label relationships file
Line item
Reference relationships file
Fact
16. XBRL technical term for a relationships file
Linkbase
XBRL Instance Document .xml
link:roleType
Label relationships file
17. Decimal attribute for "accurate value"
Label relationships file
decimals="INF" or decimals="2"
Item
Linkbase
18. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Complex Element Definition
Abstract
XML (Extensible markup language)
XBRL specification
19. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Element
Type or data type
Caculation LinkBase
Scripting Code elements
20. Express the number of decimal places
XBRL US GAAP Taxonomies v1.0
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
XBRL specification
21. Value that isn't specifically provided - but could be calculated
Imputed value
Suppress
decimals="INF" or decimals="2"
Type or data type
22. Reusable data components - that can be used as needed in each of the UBL documents
Render or rendering
Line item
Predefined UBL elements
Taxonomy
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Tag
XSLT
DTS
Render or rendering
24. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Element
Weight
schemaRef
25. Human readable name for an element
Label
Instance or instance document
Taxonomy
XSLT
26. Determining the elements that correspond to lines and columns in a financial statement
Name
Element definition
Mapping
Reference relationships file
27. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Hypercube
Abstract
Instance or instance document
28. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Item
XSLT
XBRL specification
29. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Linkbase
Label type
XBRL
Context information
30. Declares Name - Type and Structure (sequence)
Imputed value
SEC
Period type
Complex Element Definition
31. Extensible business reporting language - vocabulary used for financial reporting.
Decimal
Calculation relationships
decimals="INF" or decimals="2"
XBRL
32. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
SEC
Context information
33. Report specific information required by XBRL
XBRL
Context
IFRS Instance Document
schemaRef
34. top level of a tree
UBL
Root
Unit of measure
Calculation relationships file
35. Attribute of a monetary item type
Balance
Complex Element Definition
Label
XBRL specification
36. shorthand sequence of letter for a namespace
XML (Extensible markup language)
Name
Type or data type
Prefix or namespace prefix
37. Rules and Syntax for XBRL Instance Documents and Taxonomies
Predefined UBL elements
XBRL Specification 2.1
Element definition
Unit of measure
38. Human readable description of a reporting concept
Suppress
Element definition
Hypercube
link:roleType
39. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Period type
Context information
XML (Extensible markup language)
40. XSLTA method of presenting the data in an instance document
Presentation LinkBase
UBL
Extension taxonomy
Linkbase
41. Footnote Disclosures Tagging found in ______.
FRTA
XBRL Instance Document .xml
Complex Element Definition
Calculation relationships
42. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Taxonomy
SEC Extension Taxonomy
XML (Extensible markup language)
Context
43. Allows users to add to a published taxonomy to define new elements
schemaRef
SEC
XBRL Instance Document .xml
Extension taxonomy
44. Formatting instructions for data in the instance document
Common Aggregate Components Schema
StyleSheet
Unit of measure
Hypercube
45. Vocabulary used for business documents.
UBL
Type or data type
Group or relationship group
Common Basic Components Schema
46. Process of checking that instance documents meet the rules of XBRL specification
Validation
Type or data type
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
47. Property of an element
Context
IFRS Instance Document
Attribute
XLink
48. Defines Complex (Parent) Elements
Prefix or namespace prefix
decimals="INF" or decimals="2"
Common Aggregate Components Schema
Line item
49. Default label for an element
Decimal
Context information
XBRL Taxonomy
Standard label
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
Calculation relationships file
Item
Period type
SEC