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