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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. Process of checking that instance documents meet the rules of XBRL specification
Context information
Element
FRTA
Validation
2. Rules and Syntax for XBRL Instance Documents and Taxonomies
Context
Line item
XBRL Specification 2.1
XBRL Taxonomy
3. Highest level of parent child heirarchy used to categorize item relationships
Decimal
Root
Group or relationship group
Fact
4. XBRL components
Balance
Element
Calculation relationships
XLink
5. IFRS is principles based
Common Aggregate Components Schema
Predefined UBL elements
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
6. Define the type of data to be tagged with the element name
Simple Element Definition
Abstract
Type or data type
Label relationships file
7. Additive relationships netween numeric items expressed as parent-child heirarchies
Tag
Calculation relationships
Balance
Common Basic Components Schema
8. Default label for an element
Standard label
link:roleType
Linkbase
Caculation LinkBase
9. Footnote Disclosures Tagging found in ______.
XBRL Taxonomy
Predefined UBL elements
Decimal
XBRL Instance Document .xml
10. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Extension taxonomy
Common Basic Components Schema
Scripting Code elements
Concept
11. Formatting instructions for data in the instance document
XML (Extensible markup language)
StyleSheet
schemaRef
Common Basic Components Schema
12. Attribute of a monetary item type
Suppress
decimals="INF" or decimals="2"
Line item
Balance
13. Attribute of an element that reflects whether it is reported as an instant or duration time period
SEC
XBRL Taxonomy
XBRL specification
Period type
14. XML file that contains business reporting information
XBRL
Instance or instance document
Integer
Concept
15. Declares Name - Type and Structure (sequence)
Instance or instance document
Taxonomy
Complex Element Definition
UBL
16. File containing only calculation relationships
Common Basic Components Schema
XBRL Taxonomy
Calculation relationships file
Label relationships file
17. Describes a unit of data in an instance document // to apply markup to an instance document
Mapping
XSLT
Presentation relationships
Tag
18. shorthand sequence of letter for a namespace
Context
Standard label
Hierarchy
Prefix or namespace prefix
19. Multideminsional table
Integer
DTS
Hypercube
Element
20. Human readable name for an element
XBRL
Item
Label
UBL
21. Data type indicatign the element is stated in whole numbers
Integer
Presentations relationships file
XML (Extensible markup language)
Root
22. technical term for an element declaration file
XSLT
Prefix or namespace prefix
Hypercube
Schema
23. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Fact
Render or rendering
Caculation LinkBase
Element names file
24. Allows users to add to a published taxonomy to define new elements
XBRL Instance Document .xml
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
25. Defines elements and relationships; schema for a particular reporting group
Presentations relationships file
XBRL Taxonomy
XBRL Specification 2.1
Balance
26. Occurence in an instance document
XBRL Taxonomy
decimals="INF" or decimals="2"
Fact
Presentation LinkBase
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
DTS
Taxonomy
Element definition
Calculation relationships file
28. XSLTA method of presenting the data in an instance document
Presentation LinkBase
XBRL
Group or relationship group
Taxonomy
29. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Validation
Common Aggregate Components Schema
Calculation relationships
30. Detailed description of XML syntax
Prefix or namespace prefix
StyleSheet
Element
XBRL specification
31. Follows link:linkbaseRef
link:roleType
Predefined UBL elements
Presentation relationships
Element definition
32. Defines Complex (Parent) Elements
Common Aggregate Components Schema
decimals="INF" or decimals="2"
XBRL
Linkbase
33. Defines XBRL elements and their attributes
Hypercube
Element names file
SEC Extension Taxonomy
Presentation LinkBase
34. top level of a tree
UBL
Root
Abstract
Caculation LinkBase
35. Units in which numeric items have been measured
Integer
Unit of measure
Context information
Standard label
36. Report specific information required by XBRL
Calculation relationships file
Line item
Context
decimals="INF" or decimals="2"
37. Defines the organizational relationships of elements using parent-child heirarchies
Instance or instance document
Complex Element Definition
Presentations relationships file
Common Basic Components Schema
38. Associates references with authoritative literature with elements
Name
Common Basic Components Schema
XBRL
Reference relationships file
39. Express the number of decimal places
Element names file
Group or relationship group
Complex Element Definition
Decimal
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Hierarchy
Abstract
XSLT
Reference relationships file
41. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Extension taxonomy
Integer
DTS
schemaRef
42. Determining the elements that correspond to lines and columns in a financial statement
Extension taxonomy
Context information
Mapping
Label relationships file
43. Unique identifier of an element in a taxonomy
Name
Prefix or namespace prefix
Suppress
Root
44. Value that isn't specifically provided - but could be calculated
Schema
Attribute
Imputed value
Calculation relationships file
45. XBRL technical term for element
Root
Period type
Taxonomy
Concept
46. The facts in a instance document are surrounded by the ________(entity - time period - currency)
FRTA
XLink
Standard label
Context information
47. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
link:roleType
Name
UBL
48. Uses attributes to describe relationships between elements
Suppress
Imputed value
XBRL specification
XLink
49. Distinguishing name for each distinct element
Label type
Group or relationship group
Prefix or namespace prefix
XBRL Taxonomy
50. Decimal attribute for "accurate value"
Render or rendering
decimals="INF" or decimals="2"
SEC Extension Taxonomy
Calculation relationships