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