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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. Associates references with authoritative literature with elements
Reference relationships file
XBRL specification
Schema
Decimal
2. Defines Complex (Parent) Elements
Unit of measure
Common Aggregate Components Schema
FRTA
Label
3. Additive relationships netween numeric items expressed as parent-child heirarchies
Balance
Reference relationships file
Calculation relationships
Context
4. Used to express and navigate relationships
XBRL Taxonomy
Extension taxonomy
Hierarchy
Linkbase
5. IFRS is principles based
Balance
IFRS Instance Document
Calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
6. XBRL technical term for element
Suppress
Standard label
Concept
XLink
7. Rules and Syntax for XBRL Instance Documents and Taxonomies
Decimal
XBRL Specification 2.1
Suppress
Element
8. Process of checking that instance documents meet the rules of XBRL specification
Label relationships file
XSLT
Validation
Hierarchy
9. Defines the organizational relationships of elements using parent-child heirarchies
Unit of measure
XML (Extensible markup language)
link:roleType
Presentations relationships file
10. Defines XBRL elements and their attributes
Predefined UBL elements
Weight
XBRL
Element names file
11. Remove a parent-child relationship - just made ineffectual
Calculation relationships file
Suppress
decimals="INF" or decimals="2"
Integer
12. Follows link:linkbaseRef
link:roleType
Element definition
Hierarchy
Imputed value
13. Used to associate labes to elements
Common Basic Components Schema
Label relationships file
Label
schemaRef
14. Distinguishing name for each distinct element
Label type
Integer
Concept
Presentation relationships
15. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Line item
Item
SEC Extension Taxonomy
Weight
16. Property of an element
Attribute
Calculation relationships
Root
Standard label
17. Highest level of parent child heirarchy used to categorize item relationships
Context information
Balance
Label type
Group or relationship group
18. Occurence in an instance document
Label
Fact
XBRL specification
Integer
19. Attribute of an element that reflects whether it is reported as an instant or duration time period
DTS
Period type
Calculation relationships
XLink
20. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Integer
Caculation LinkBase
Presentation LinkBase
Fact
21. Defines elements and relationships; schema for a particular reporting group
Suppress
Scripting Code elements
XSLT
XBRL Taxonomy
22. Allows users to add to a published taxonomy to define new elements
Tag
SEC Extension Taxonomy
Reference relationships file
Extension taxonomy
23. Default label for an element
Label relationships file
FRTA
Standard label
Fact
24. calculation relationship attribute
XBRL Taxonomy
Unit of measure
Weight
Calculation relationships file
25. Uses attributes to describe relationships between elements
Integer
Type or data type
XLink
Standard label
26. Decimal attribute for "accurate value"
link:roleType
Hypercube
Label type
decimals="INF" or decimals="2"
27. Units in which numeric items have been measured
Complex Element Definition
Unit of measure
Element definition
IFRS Instance Document
28. taxonomies for companies that report using US GAAP
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
Context
Period type
29. Guides the creation and use of taxonomies by presenting a recommended design architecture
decimals="INF" or decimals="2"
FRTA
Integer
Suppress
30. Declares Name - Type and Structure (sequence)
Complex Element Definition
Context information
schemaRef
XLink
31. Declares Name and Type: string - integer - date and decimal
schemaRef
Root
Simple Element Definition
Presentations relationships file
32. Express the number of decimal places
XBRL Specification 2.1
Suppress
Decimal
Element definition
33. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Suppress
Validation
XML (Extensible markup language)
34. Human readable description of a reporting concept
schemaRef
Element definition
Scripting Code elements
Fact
35. Elements that appear on the rows of a table
Integer
Attribute
Line item
Decimal
36. XSLTA method of presenting the data in an instance document
Calculation relationships file
Presentation LinkBase
Attribute
XML (Extensible markup language)
37. Unique identifier of an element in a taxonomy
Name
Caculation LinkBase
Instance or instance document
Context information
38. Report specific information required by XBRL
XBRL Taxonomy
Presentations relationships file
XBRL Specification 2.1
Context
39. Process an instance document into a layout that facilitates readability and understanding of its contents
Presentation relationships
DTS
Common Aggregate Components Schema
Render or rendering
40. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Common Aggregate Components Schema
Scripting Code elements
Element
41. Attribute of a monetary item type
Mapping
XBRL Specification 2.1
Balance
Complex Element Definition
42. technical term for an element declaration file
XML (Extensible markup language)
Element names file
Schema
Label type
43. A meta-language used to create vocabularies such as XBRL and UBL
XBRL Taxonomy
Taxonomy
Element definition
XML (Extensible markup language)
44. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Tag
Instance or instance document
Scripting Code elements
Difference between US-GAAP & IFRS GAAP is rules based
45. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Taxonomy
XLink
Prefix or namespace prefix
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Element definition
Complex Element Definition
Reference relationships file
schemaRef
47. Multideminsional table
Presentations relationships file
SEC
XBRL
Hypercube
48. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Fact
Presentations relationships file
Element names file
49. File containing only calculation relationships
Root
Calculation relationships file
Simple Element Definition
Standard label
50. Define the type of data to be tagged with the element name
Scripting Code elements
Common Basic Components Schema
Calculation relationships
Type or data type