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