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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. Reusable data components - that can be used as needed in each of the UBL documents
Render or rendering
XBRL US GAAP Taxonomies v1.0
Attribute
Predefined UBL elements
2. IFRS is principles based
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based
Tag
XBRL
3. Attribute of a monetary item type
Balance
UBL
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
4. Elements that appear on the rows of a table
Attribute
Line item
XBRL Specification 2.1
XBRL Taxonomy
5. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
DTS
SEC
schemaRef
Label
6. technical term for an element declaration file
FRTA
Name
Schema
Period type
7. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Suppress
Presentations relationships file
Abstract
Balance
8. kind of element
Concept
XML (Extensible markup language)
Fact
Item
9. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Reference relationships file
Presentation relationships
SEC
Suppress
10. Human readable description of a reporting concept
Element definition
Line item
Complex Element Definition
Integer
11. Allows users to add to a published taxonomy to define new elements
Imputed value
schemaRef
Attribute
Extension taxonomy
12. Human readable name for an element
Label
Render or rendering
decimals="INF" or decimals="2"
Label type
13. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Caculation LinkBase
Context information
SEC
Element definition
14. Property of an element
Attribute
decimals="INF" or decimals="2"
Render or rendering
StyleSheet
15. Guides the creation and use of taxonomies by presenting a recommended design architecture
SEC
FRTA
Label relationships file
decimals="INF" or decimals="2"
16. Units in which numeric items have been measured
Caculation LinkBase
Calculation relationships file
Unit of measure
Type or data type
17. Report specific information required by XBRL
Context
Calculation relationships file
Period type
StyleSheet
18. Extensible business reporting language - vocabulary used for financial reporting.
Element names file
Concept
XBRL
Extension taxonomy
19. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Reference relationships file
Simple Element Definition
XBRL US GAAP Taxonomies v1.0
20. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Root
Taxonomy
Integer
Tag
21. Additive relationships netween numeric items expressed as parent-child heirarchies
Presentation relationships
Element definition
Label
Calculation relationships
22. Associates references with authoritative literature with elements
XBRL Specification 2.1
Fact
Reference relationships file
Standard label
23. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Imputed value
Predefined UBL elements
Schema
Caculation LinkBase
24. A meta-language used to create vocabularies such as XBRL and UBL
Hierarchy
Schema
Predefined UBL elements
XML (Extensible markup language)
25. taxonomies for companies that report using US GAAP
Hierarchy
Concept
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
26. Determining the elements that correspond to lines and columns in a financial statement
StyleSheet
Complex Element Definition
Group or relationship group
Mapping
27. Data type indicatign the element is stated in whole numbers
decimals="INF" or decimals="2"
Label relationships file
Integer
Render or rendering
28. Declares Name - Type and Structure (sequence)
Label relationships file
Balance
Complex Element Definition
DTS
29. Decimal attribute for "accurate value"
Balance
Element names file
IFRS Instance Document
decimals="INF" or decimals="2"
30. Used to associate labes to elements
Calculation relationships file
Label relationships file
Presentations relationships file
XSLT
31. Attribute of an element that reflects whether it is reported as an instant or duration time period
XML (Extensible markup language)
Caculation LinkBase
Period type
Linkbase
32. Multideminsional table
Weight
Taxonomy
Hypercube
Element names file
33. XBRL technical term for a relationships file
IFRS Instance Document
Linkbase
XBRL Instance Document .xml
schemaRef
34. Defines Complex (Parent) Elements
Standard label
Integer
Presentation LinkBase
Common Aggregate Components Schema
35. Remove a parent-child relationship - just made ineffectual
Balance
Group or relationship group
Suppress
Line item
36. Occurence in an instance document
Period type
Fact
Presentations relationships file
Tag
37. Footnote Disclosures Tagging found in ______.
SEC
schemaRef
XBRL Instance Document .xml
Common Basic Components Schema
38. Unique identifier of an element in a taxonomy
Root
Extension taxonomy
Name
IFRS Instance Document
39. Default label for an element
Standard label
Weight
Mapping
Label
40. Express the number of decimal places
Context information
Common Basic Components Schema
Decimal
Integer
41. Defines Simple Elements and Complex (attribute Elements)
Suppress
Common Basic Components Schema
XBRL Taxonomy
Decimal
42. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
Instance or instance document
43. top level of a tree
Context information
Period type
XML (Extensible markup language)
Root
44. Follows link:linkbaseRef
XML (Extensible markup language)
link:roleType
Standard label
Label relationships file
45. Value that isn't specifically provided - but could be calculated
Abstract
Unit of measure
Imputed value
Common Aggregate Components Schema
46. Formatting instructions for data in the instance document
Prefix or namespace prefix
Extension taxonomy
Decimal
StyleSheet
47. Discoverable Taxonomy Set
Group or relationship group
Attribute
StyleSheet
DTS
48. XML file that contains business reporting information
Common Basic Components Schema
Hypercube
Tag
Instance or instance document
49. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL specification
SEC Extension Taxonomy
Scripting Code elements
Complex Element Definition
50. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL
Common Aggregate Components Schema
Presentation relationships
SEC Extension Taxonomy