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