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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 the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Context
Label relationships file
SEC
2. Describes a unit of data in an instance document // to apply markup to an instance document
Scripting Code elements
Element
Unit of measure
Tag
3. Extensible business reporting language - vocabulary used for financial reporting.
Complex Element Definition
XBRL
Attribute
Prefix or namespace prefix
4. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Taxonomy
Balance
Standard label
5. File containing only calculation relationships
schemaRef
XBRL US GAAP Taxonomies v1.0
Concept
Calculation relationships file
6. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Caculation LinkBase
Presentation relationships
Element names file
Element
7. Data type indicatign the element is stated in whole numbers
Complex Element Definition
Context
Item
Integer
8. Report specific information required by XBRL
Context
Presentation relationships
Common Aggregate Components Schema
Instance or instance document
9. Distinguishing name for each distinct element
Label type
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
Period type
10. Defines Complex (Parent) Elements
Fact
Complex Element Definition
Common Aggregate Components Schema
Extension taxonomy
11. Defines XBRL elements and their attributes
Context information
Validation
Element names file
XBRL Instance Document .xml
12. Define the type of data to be tagged with the element name
Type or data type
Concept
Extension taxonomy
Context
13. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Item
schemaRef
Name
XBRL
14. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
Attribute
Abstract
15. calculation relationship attribute
Group or relationship group
Suppress
link:roleType
Weight
16. Attribute of a monetary item type
XBRL specification
Balance
Presentation LinkBase
Instance or instance document
17. Default label for an element
Standard label
DTS
Calculation relationships file
Validation
18. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Tag
Context
Common Basic Components Schema
19. Elements that appear on the rows of a table
Line item
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Common Aggregate Components Schema
20. A meta-language used to create vocabularies such as XBRL and UBL
Group or relationship group
Simple Element Definition
XML (Extensible markup language)
Caculation LinkBase
21. Determining the elements that correspond to lines and columns in a financial statement
Integer
Mapping
decimals="INF" or decimals="2"
Presentation LinkBase
22. XBRL technical term for element
Concept
Predefined UBL elements
Instance or instance document
Calculation relationships
23. XSLTA method of presenting the data in an instance document
Label relationships file
Taxonomy
XBRL
Presentation LinkBase
24. Multideminsional table
Element definition
Unit of measure
Hypercube
schemaRef
25. Human readable name for an element
Validation
Element
Root
Label
26. Declares Name and Type: string - integer - date and decimal
decimals="INF" or decimals="2"
Simple Element Definition
Name
schemaRef
27. Formatting instructions for data in the instance document
StyleSheet
Presentation relationships
Context information
Element names file
28. Uses attributes to describe relationships between elements
Element definition
XLink
SEC
Label relationships file
29. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Calculation relationships file
Weight
Schema
30. Defines Simple Elements and Complex (attribute Elements)
Render or rendering
Common Basic Components Schema
Context
Group or relationship group
31. top level of a tree
Group or relationship group
Presentations relationships file
XBRL
Root
32. taxonomies for companies that report using US GAAP
Caculation LinkBase
decimals="INF" or decimals="2"
Element names file
XBRL US GAAP Taxonomies v1.0
33. Associates references with authoritative literature with elements
Type or data type
Hypercube
Reference relationships file
Label relationships file
34. Human readable description of a reporting concept
Complex Element Definition
Element definition
Decimal
Line item
35. technical term for an element declaration file
XBRL
Tag
Schema
Period type
36. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
StyleSheet
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
37. Remove a parent-child relationship - just made ineffectual
Concept
schemaRef
Validation
Suppress
38. shorthand sequence of letter for a namespace
Prefix or namespace prefix
XBRL Specification 2.1
UBL
Calculation relationships
39. Guides the creation and use of taxonomies by presenting a recommended design architecture
Simple Element Definition
Label relationships file
FRTA
Label
40. XML file that contains business reporting information
Validation
Element names file
Label
Instance or instance document
41. Used to express and navigate relationships
Decimal
Hierarchy
XML (Extensible markup language)
Complex Element Definition
42. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Balance
Render or rendering
Root
SEC
43. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL specification
Balance
Render or rendering
Simple Element Definition
44. Native XML language for processing XML documents into other forms - a template matching language
XML (Extensible markup language)
XSLT
FRTA
schemaRef
45. Occurence in an instance document
Weight
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
Fact
46. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
decimals="INF" or decimals="2"
Taxonomy
Attribute
Root
47. IFRS is principles based
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
Presentations relationships file
48. Follows link:linkbaseRef
XSLT
link:roleType
XBRL
Line item
49. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC
SEC Extension Taxonomy
Concept
Integer
50. Declares Name - Type and Structure (sequence)
Complex Element Definition
Schema
SEC Extension Taxonomy
Type or data type