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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. Report specific information required by XBRL
Concept
FRTA
XBRL US GAAP Taxonomies v1.0
Context
2. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
IFRS Instance Document
Calculation relationships
Suppress
3. Remove a parent-child relationship - just made ineffectual
Item
Calculation relationships
Suppress
Type or data type
4. Determining the elements that correspond to lines and columns in a financial statement
Integer
Mapping
Context information
Render or rendering
5. calculation relationship attribute
Element
Weight
Instance or instance document
Element definition
6. Process of checking that instance documents meet the rules of XBRL specification
Validation
StyleSheet
XBRL Specification 2.1
Common Basic Components Schema
7. Default label for an element
Simple Element Definition
Standard label
Predefined UBL elements
Caculation LinkBase
8. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Schema
Period type
Presentation relationships
9. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
FRTA
Root
Presentations relationships file
Presentation relationships
10. Extensible business reporting language - vocabulary used for financial reporting.
Unit of measure
Label type
XBRL
Calculation relationships file
11. Defines Complex (Parent) Elements
Linkbase
StyleSheet
Common Aggregate Components Schema
decimals="INF" or decimals="2"
12. Decimal attribute for "accurate value"
Caculation LinkBase
decimals="INF" or decimals="2"
XML (Extensible markup language)
Common Aggregate Components Schema
13. XSLTA method of presenting the data in an instance document
Presentation LinkBase
IFRS Instance Document
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
14. Attribute of a monetary item type
Label
IFRS Instance Document
Balance
Line item
15. Defines elements and relationships; schema for a particular reporting group
schemaRef
Extension taxonomy
XBRL Taxonomy
Mapping
16. XBRL components
Reference relationships file
Mapping
Element
Label type
17. Human readable name for an element
Common Aggregate Components Schema
Period type
Group or relationship group
Label
18. XBRL technical term for element
Concept
Context information
Suppress
StyleSheet
19. XBRL technical term for a relationships file
Weight
Linkbase
Presentation LinkBase
Balance
20. Follows link:linkbaseRef
link:roleType
XLink
Calculation relationships
Hierarchy
21. top level of a tree
Root
Fact
Prefix or namespace prefix
Suppress
22. File containing only calculation relationships
Predefined UBL elements
Presentation LinkBase
Calculation relationships file
Common Aggregate Components Schema
23. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Mapping
Concept
XLink
Caculation LinkBase
24. Property of an element
Tag
Attribute
Validation
Instance or instance document
25. Used to express and navigate relationships
UBL
Hierarchy
Element names file
Integer
26. Define the type of data to be tagged with the element name
Linkbase
XBRL Instance Document .xml
Type or data type
Reference relationships file
27. Attribute of an element that reflects whether it is reported as an instant or duration time period
StyleSheet
Label relationships file
SEC Extension Taxonomy
Period type
28. Uses attributes to describe relationships between elements
Common Basic Components Schema
XLink
Complex Element Definition
Hierarchy
29. Formatting instructions for data in the instance document
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
StyleSheet
30. Detailed description of XML syntax
Balance
XBRL specification
Common Aggregate Components Schema
SEC Extension Taxonomy
31. XML file that contains business reporting information
XLink
Hypercube
Context
Instance or instance document
32. Defines Simple Elements and Complex (attribute Elements)
Fact
Common Basic Components Schema
XBRL Taxonomy
Calculation relationships file
33. Units in which numeric items have been measured
Unit of measure
Fact
Period type
Simple Element Definition
34. Native XML language for processing XML documents into other forms - a template matching language
Hierarchy
XSLT
Common Aggregate Components Schema
XBRL Specification 2.1
35. kind of element
XSLT
Attribute
Label
Item
36. Used to associate labes to elements
Label relationships file
decimals="INF" or decimals="2"
Predefined UBL elements
Tag
37. Rules and Syntax for XBRL Instance Documents and Taxonomies
DTS
SEC Extension Taxonomy
XBRL Specification 2.1
UBL
38. IFRS is principles based
Linkbase
Taxonomy
Common Aggregate Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
39. taxonomies for companies that report using US GAAP
Standard label
XBRL US GAAP Taxonomies v1.0
XBRL Taxonomy
Element names file
40. shorthand sequence of letter for a namespace
Prefix or namespace prefix
StyleSheet
Period type
XBRL US GAAP Taxonomies v1.0
41. Express the number of decimal places
Decimal
XLink
XBRL Instance Document .xml
Render or rendering
42. Defines the organizational relationships of elements using parent-child heirarchies
DTS
Reference relationships file
Presentations relationships file
IFRS Instance Document
43. Allows users to add to a published taxonomy to define new elements
XBRL specification
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
XML (Extensible markup language)
44. A meta-language used to create vocabularies such as XBRL and UBL
Presentation LinkBase
Calculation relationships file
XML (Extensible markup language)
Decimal
45. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Hypercube
SEC
Balance
XLink
46. Vocabulary used for business documents.
Unit of measure
Label
UBL
Reference relationships file
47. Unique identifier of an element in a taxonomy
Name
SEC Extension Taxonomy
link:roleType
FRTA
48. Data type indicatign the element is stated in whole numbers
Group or relationship group
Integer
Item
Weight
49. Value that isn't specifically provided - but could be calculated
Attribute
Simple Element Definition
Fact
Imputed value
50. Footnote Disclosures Tagging found in ______.
Item
XBRL Instance Document .xml
UBL
Concept