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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 associate labes to elements
Period type
Complex Element Definition
Hypercube
Label relationships file
2. Highest level of parent child heirarchy used to categorize item relationships
Presentation relationships
link:roleType
XBRL US GAAP Taxonomies v1.0
Group or relationship group
3. XBRL technical term for element
Concept
Presentation relationships
Type or data type
Linkbase
4. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Attribute
Root
decimals="INF" or decimals="2"
5. Process of checking that instance documents meet the rules of XBRL specification
XBRL
Validation
Caculation LinkBase
Tag
6. Report specific information required by XBRL
XBRL Specification 2.1
Context
XBRL specification
Attribute
7. Uses attributes to describe relationships between elements
Root
Item
XLink
XBRL Instance Document .xml
8. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Calculation relationships
Instance or instance document
XBRL Specification 2.1
9. Express the number of decimal places
Prefix or namespace prefix
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
10. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL US GAAP Taxonomies v1.0
Scripting Code elements
Concept
XML (Extensible markup language)
11. Attribute of a monetary item type
Element names file
Balance
Mapping
Root
12. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Tag
IFRS Instance Document
UBL
13. Vocabulary used for business documents.
Validation
Common Aggregate Components Schema
UBL
Difference between US-GAAP & IFRS GAAP is rules based
14. Declares Name - Type and Structure (sequence)
SEC
Common Aggregate Components Schema
link:roleType
Complex Element Definition
15. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XBRL Taxonomy
XBRL Specification 2.1
StyleSheet
16. Formatting instructions for data in the instance document
Balance
StyleSheet
XBRL
XSLT
17. Defines Simple Elements and Complex (attribute Elements)
Context
Validation
Common Basic Components Schema
Integer
18. Multideminsional table
Schema
Hypercube
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
19. Human readable name for an element
Linkbase
Attribute
Label
Validation
20. Human readable description of a reporting concept
Item
Context
IFRS Instance Document
Element definition
21. Occurence in an instance document
Item
FRTA
Fact
DTS
22. Data type indicatign the element is stated in whole numbers
Integer
schemaRef
Attribute
XLink
23. top level of a tree
Root
XSLT
schemaRef
Fact
24. Used to express and navigate relationships
decimals="INF" or decimals="2"
Hierarchy
Imputed value
Element definition
25. Decimal attribute for "accurate value"
Predefined UBL elements
Context
Balance
decimals="INF" or decimals="2"
26. XML file that contains business reporting information
UBL
Hypercube
Instance or instance document
Abstract
27. Define the type of data to be tagged with the element name
Simple Element Definition
Type or data type
Mapping
XML (Extensible markup language)
28. Property of an element
Attribute
Validation
Unit of measure
Standard label
29. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Context
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
30. Distinguishing name for each distinct element
Common Aggregate Components Schema
Label type
Presentations relationships file
XBRL specification
31. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Item
XBRL specification
Extension taxonomy
Caculation LinkBase
32. Discoverable Taxonomy Set
Concept
Attribute
DTS
Instance or instance document
33. Remove a parent-child relationship - just made ineffectual
Suppress
XLink
Taxonomy
Group or relationship group
34. Attribute of an element that reflects whether it is reported as an instant or duration time period
Item
XBRL US GAAP Taxonomies v1.0
Period type
Validation
35. Footnote Disclosures Tagging found in ______.
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
XBRL Instance Document .xml
Item
36. Describes a unit of data in an instance document // to apply markup to an instance document
FRTA
Name
Tag
Concept
37. Value that isn't specifically provided - but could be calculated
Imputed value
XBRL US GAAP Taxonomies v1.0
Reference relationships file
Balance
38. kind of element
DTS
Item
FRTA
Validation
39. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Specification 2.1
Decimal
Calculation relationships file
SEC Extension Taxonomy
40. Allows users to add to a published taxonomy to define new elements
Standard label
Complex Element Definition
Extension taxonomy
Label
41. Defines elements and relationships; schema for a particular reporting group
SEC Extension Taxonomy
UBL
Imputed value
XBRL Taxonomy
42. Default label for an element
Standard label
Render or rendering
Context
XBRL specification
43. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XML (Extensible markup language)
SEC
Extension taxonomy
Linkbase
44. Elements that appear on the rows of a table
Label relationships file
Balance
Name
Line item
45. XBRL components
Hypercube
Element
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
46. Defines Complex (Parent) Elements
Label relationships file
Prefix or namespace prefix
Common Aggregate Components Schema
Weight
47. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Common Basic Components Schema
Fact
Imputed value
48. Declares Name and Type: string - integer - date and decimal
Scripting Code elements
XBRL Instance Document .xml
Balance
Simple Element Definition
49. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Root
Common Basic Components Schema
XLink
50. Defines XBRL elements and their attributes
Context information
Element names file
Presentations relationships file
Decimal