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