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