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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.
XBRL specification
UBL
Label
Render or rendering
2. Defines Complex (Parent) Elements
Label relationships file
Scripting Code elements
Integer
Common Aggregate Components Schema
3. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
FRTA
Imputed value
Group or relationship group
4. Describes a unit of data in an instance document // to apply markup to an instance document
Validation
Tag
SEC
Element
5. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
XBRL Instance Document .xml
Root
6. Process an instance document into a layout that facilitates readability and understanding of its contents
Unit of measure
Simple Element Definition
Concept
Render or rendering
7. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
StyleSheet
Element definition
FRTA
8. Units in which numeric items have been measured
Taxonomy
Item
Unit of measure
FRTA
9. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
IFRS Instance Document
Scripting Code elements
Taxonomy
StyleSheet
10. Human readable description of a reporting concept
decimals="INF" or decimals="2"
Element definition
XLink
Imputed value
11. Elements that appear on the rows of a table
Line item
Common Aggregate Components Schema
Complex Element Definition
Name
12. Data type indicatign the element is stated in whole numbers
Abstract
Context information
Validation
Integer
13. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentation relationships
Scripting Code elements
XBRL specification
Period type
14. Attribute of a monetary item type
Balance
Label
Element names file
Common Aggregate Components Schema
15. technical term for an element declaration file
Calculation relationships file
Standard label
Schema
Difference between US-GAAP & IFRS GAAP is rules based
16. Human readable name for an element
Decimal
IFRS Instance Document
Label
Standard label
17. Additive relationships netween numeric items expressed as parent-child heirarchies
Decimal
Calculation relationships
XLink
Group or relationship group
18. XBRL technical term for a relationships file
Linkbase
UBL
Name
Integer
19. Remove a parent-child relationship - just made ineffectual
Suppress
Type or data type
Tag
Taxonomy
20. Used to associate labes to elements
Suppress
Presentations relationships file
Context
Label relationships file
21. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Common Aggregate Components Schema
Linkbase
XBRL Taxonomy
22. Used to express and navigate relationships
Weight
XBRL
Hierarchy
Scripting Code elements
23. Property of an element
Presentation relationships
Suppress
Attribute
Type or data type
24. Formatting instructions for data in the instance document
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
StyleSheet
Fact
25. Allows users to add to a published taxonomy to define new elements
Presentation relationships
Extension taxonomy
XSLT
Type or data type
26. Multideminsional table
Attribute
Context
XBRL
Hypercube
27. Occurence in an instance document
Fact
Presentations relationships file
SEC
Hypercube
28. Defines elements and relationships; schema for a particular reporting group
SEC
Context
link:roleType
XBRL Taxonomy
29. XML file that contains business reporting information
Instance or instance document
Mapping
XSLT
Extension taxonomy
30. Default label for an element
Element names file
Balance
Render or rendering
Standard label
31. Unique identifier of an element in a taxonomy
Prefix or namespace prefix
Label relationships file
Name
Presentation LinkBase
32. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Linkbase
XBRL Specification 2.1
Standard label
33. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Reference relationships file
Item
DTS
34. Process of checking that instance documents meet the rules of XBRL specification
Taxonomy
Validation
Predefined UBL elements
Linkbase
35. Native XML language for processing XML documents into other forms - a template matching language
Presentation relationships
Attribute
XSLT
Linkbase
36. Define the type of data to be tagged with the element name
Presentation LinkBase
Validation
Calculation relationships
Type or data type
37. Express the number of decimal places
Integer
Decimal
Line item
XML (Extensible markup language)
38. File containing only calculation relationships
Context
Presentation LinkBase
Presentations relationships file
Calculation relationships file
39. Defines Simple Elements and Complex (attribute Elements)
SEC
FRTA
Mapping
Common Basic Components Schema
40. Discoverable Taxonomy Set
Type or data type
XBRL Taxonomy
DTS
Balance
41. taxonomies for companies that report using US GAAP
Context
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
Prefix or namespace prefix
42. Declares Name and Type: string - integer - date and decimal
Validation
Simple Element Definition
Extension taxonomy
decimals="INF" or decimals="2"
43. Report specific information required by XBRL
Period type
Integer
Context
link:roleType
44. Associates references with authoritative literature with elements
Reference relationships file
schemaRef
Mapping
Prefix or namespace prefix
45. Distinguishing name for each distinct element
Tag
Label type
Unit of measure
Context
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Label type
Hypercube
schemaRef
DTS
47. Follows link:linkbaseRef
link:roleType
XBRL specification
Group or relationship group
Mapping
48. Detailed description of XML syntax
Balance
Tag
Element definition
XBRL specification
49. Footnote Disclosures Tagging found in ______.
Period type
XBRL Instance Document .xml
Context
Decimal
50. Determining the elements that correspond to lines and columns in a financial statement
Mapping
XML (Extensible markup language)
Attribute
Unit of measure