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