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