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