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