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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. Determining the elements that correspond to lines and columns in a financial statement
Label relationships file
Mapping
Unit of measure
XBRL
2. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Concept
Group or relationship group
Type or data type
3. Decimal attribute for "accurate value"
Imputed value
DTS
Label type
decimals="INF" or decimals="2"
4. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Taxonomy
Reference relationships file
Standard label
5. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Common Aggregate Components Schema
UBL
Item
6. Attribute of a monetary item type
schemaRef
Group or relationship group
Balance
Period type
7. Defines the organizational relationships of elements using parent-child heirarchies
SEC Extension Taxonomy
Common Aggregate Components Schema
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
8. Process of checking that instance documents meet the rules of XBRL specification
Label
Render or rendering
Validation
Attribute
9. kind of element
Caculation LinkBase
Hypercube
Item
Predefined UBL elements
10. Detailed description of XML syntax
Presentation relationships
Decimal
XBRL US GAAP Taxonomies v1.0
XBRL specification
11. Used to associate labes to elements
Calculation relationships file
FRTA
Label relationships file
Prefix or namespace prefix
12. Elements that appear on the rows of a table
Abstract
SEC Extension Taxonomy
Line item
Unit of measure
13. Allows users to add to a published taxonomy to define new elements
Hypercube
Extension taxonomy
XBRL Instance Document .xml
Scripting Code elements
14. Highest level of parent child heirarchy used to categorize item relationships
Context information
Unit of measure
Calculation relationships file
Group or relationship group
15. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
SEC
IFRS Instance Document
Hierarchy
16. Formatting instructions for data in the instance document
Reference relationships file
XSLT
StyleSheet
UBL
17. Default label for an element
Schema
Extension taxonomy
Standard label
Abstract
18. Express the number of decimal places
Suppress
Imputed value
Calculation relationships file
Decimal
19. Data type indicatign the element is stated in whole numbers
Line item
Extension taxonomy
Integer
IFRS Instance Document
20. Uses attributes to describe relationships between elements
XLink
XSLT
IFRS Instance Document
Extension taxonomy
21. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Imputed value
Element definition
XBRL Taxonomy
22. Property of an element
Calculation relationships file
Root
Element definition
Attribute
23. Report specific information required by XBRL
Mapping
Common Aggregate Components Schema
Context
XBRL Instance Document .xml
24. XBRL components
Element
XBRL specification
Presentations relationships file
Unit of measure
25. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Common Basic Components Schema
Element names file
Imputed value
26. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Unit of measure
Balance
Line item
27. Defines elements and relationships; schema for a particular reporting group
XBRL
Calculation relationships file
Label relationships file
XBRL Taxonomy
28. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Validation
XBRL specification
Element names file
29. Associates references with authoritative literature with elements
XBRL specification
Reference relationships file
Root
Line item
30. Describes a unit of data in an instance document // to apply markup to an instance document
Reference relationships file
Tag
StyleSheet
XBRL specification
31. Vocabulary used for business documents.
FRTA
Element
Name
UBL
32. shorthand sequence of letter for a namespace
schemaRef
XLink
Prefix or namespace prefix
Caculation LinkBase
33. XSLTA method of presenting the data in an instance document
Label
Element names file
Presentation LinkBase
SEC
34. XBRL technical term for element
Concept
XLink
XBRL
Label
35. technical term for an element declaration file
Mapping
Schema
Integer
DTS
36. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Hierarchy
SEC
Attribute
37. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Hypercube
Tag
Scripting Code elements
DTS
38. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
StyleSheet
Reference relationships file
Item
39. taxonomies for companies that report using US GAAP
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
XSLT
Reference relationships file
40. Occurence in an instance document
Balance
Tag
Fact
UBL
41. Discoverable Taxonomy Set
Abstract
DTS
Complex Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
42. Units in which numeric items have been measured
FRTA
SEC Extension Taxonomy
Unit of measure
Simple Element Definition
43. A meta-language used to create vocabularies such as XBRL and UBL
Common Aggregate Components Schema
Prefix or namespace prefix
Weight
XML (Extensible markup language)
44. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Fact
Unit of measure
SEC
Label relationships file
45. calculation relationship attribute
Weight
Tag
Group or relationship group
SEC Extension Taxonomy
46. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Balance
Element definition
Context information
Validation
47. Define the type of data to be tagged with the element name
Attribute
Type or data type
XBRL Instance Document .xml
Decimal
48. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Hypercube
FRTA
Taxonomy
49. Human readable name for an element
Fact
Predefined UBL elements
Label
SEC
50. XBRL technical term for a relationships file
Linkbase
Label relationships file
Predefined UBL elements
Element