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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. Allows users to add to a published taxonomy to define new elements
Linkbase
Element names file
Extension taxonomy
Calculation relationships file
2. XBRL components
Presentation relationships
UBL
Predefined UBL elements
Element
3. taxonomies for companies that report using US GAAP
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
Linkbase
4. Distinguishing name for each distinct element
Group or relationship group
Calculation relationships
IFRS Instance Document
Label type
5. File containing only calculation relationships
Calculation relationships file
link:roleType
XBRL US GAAP Taxonomies v1.0
schemaRef
6. top level of a tree
Label type
decimals="INF" or decimals="2"
Name
Root
7. Unique identifier of an element in a taxonomy
Name
IFRS Instance Document
Standard label
FRTA
8. Express the number of decimal places
Presentation LinkBase
Group or relationship group
Mapping
Decimal
9. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Imputed value
Context information
FRTA
10. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Validation
Hierarchy
SEC Extension Taxonomy
SEC
11. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Integer
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
12. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Calculation relationships
Imputed value
Abstract
Extension taxonomy
13. Follows link:linkbaseRef
link:roleType
Simple Element Definition
Hierarchy
Mapping
14. XBRL technical term for a relationships file
Linkbase
Predefined UBL elements
DTS
Hierarchy
15. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Reference relationships file
Tag
Common Aggregate Components Schema
Caculation LinkBase
16. Process of checking that instance documents meet the rules of XBRL specification
Attribute
link:roleType
Integer
Validation
17. Attribute of a monetary item type
XML (Extensible markup language)
Context
Attribute
Balance
18. Elements that appear on the rows of a table
Element
XBRL
Linkbase
Line item
19. Human readable name for an element
StyleSheet
Label
Difference between US-GAAP & IFRS GAAP is rules based
IFRS Instance Document
20. Rules and Syntax for XBRL Instance Documents and Taxonomies
Presentations relationships file
Standard label
XBRL Taxonomy
XBRL Specification 2.1
21. XSLTA method of presenting the data in an instance document
Element definition
XBRL Specification 2.1
Presentation LinkBase
Prefix or namespace prefix
22. XML file that contains business reporting information
Balance
decimals="INF" or decimals="2"
Unit of measure
Instance or instance document
23. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Concept
Complex Element Definition
Caculation LinkBase
24. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Taxonomy
StyleSheet
SEC Extension Taxonomy
Validation
25. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Calculation relationships file
Label
XBRL specification
Presentation relationships
26. Defines the organizational relationships of elements using parent-child heirarchies
Element definition
Unit of measure
Imputed value
Presentations relationships file
27. Reusable data components - that can be used as needed in each of the UBL documents
Validation
Predefined UBL elements
XSLT
Unit of measure
28. Defines XBRL elements and their attributes
Fact
IFRS Instance Document
Element names file
Line item
29. kind of element
Element definition
Item
Line item
Weight
30. calculation relationship attribute
Weight
Schema
Presentations relationships file
Taxonomy
31. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Render or rendering
Hypercube
Period type
32. Multideminsional table
XSLT
Predefined UBL elements
Hypercube
FRTA
33. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Root
Context
DTS
34. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Element names file
schemaRef
Imputed value
Tag
35. Declares Name - Type and Structure (sequence)
XSLT
Integer
Complex Element Definition
XBRL Instance Document .xml
36. XBRL technical term for element
Concept
SEC
Instance or instance document
Presentation LinkBase
37. Report specific information required by XBRL
Context
Line item
SEC
Taxonomy
38. Highest level of parent child heirarchy used to categorize item relationships
DTS
XBRL Specification 2.1
Group or relationship group
SEC Extension Taxonomy
39. Additive relationships netween numeric items expressed as parent-child heirarchies
Schema
Imputed value
Calculation relationships
UBL
40. Property of an element
Fact
Mapping
Attribute
SEC
41. Formatting instructions for data in the instance document
Common Aggregate Components Schema
StyleSheet
decimals="INF" or decimals="2"
link:roleType
42. Remove a parent-child relationship - just made ineffectual
XBRL Specification 2.1
Suppress
Hypercube
Context
43. Decimal attribute for "accurate value"
Taxonomy
decimals="INF" or decimals="2"
Name
Reference relationships file
44. Extensible business reporting language - vocabulary used for financial reporting.
link:roleType
Reference relationships file
XBRL
Complex Element Definition
45. Discoverable Taxonomy Set
Predefined UBL elements
XBRL Specification 2.1
XLink
DTS
46. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Element names file
SEC Extension Taxonomy
Complex Element Definition
47. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
XBRL Specification 2.1
Balance
Element names file
48. Data type indicatign the element is stated in whole numbers
Common Basic Components Schema
Integer
Reference relationships file
Complex Element Definition
49. Human readable description of a reporting concept
FRTA
Taxonomy
Decimal
Element definition
50. Uses attributes to describe relationships between elements
XBRL specification
SEC
XLink
Name