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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. Express the number of decimal places
Line item
Presentations relationships file
Decimal
Context
2. top level of a tree
Root
Integer
Simple Element Definition
Validation
3. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Schema
schemaRef
Balance
Imputed value
4. Footnote Disclosures Tagging found in ______.
XML (Extensible markup language)
StyleSheet
XBRL Instance Document .xml
Weight
5. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Attribute
Period type
Abstract
XLink
6. Associates references with authoritative literature with elements
Context
Hypercube
XLink
Reference relationships file
7. Used to associate labes to elements
Calculation relationships file
Label relationships file
Standard label
Tag
8. Process of checking that instance documents meet the rules of XBRL specification
XBRL Specification 2.1
Validation
StyleSheet
Integer
9. Formatting instructions for data in the instance document
Render or rendering
Label
Type or data type
StyleSheet
10. Declares Name and Type: string - integer - date and decimal
XSLT
Mapping
Simple Element Definition
decimals="INF" or decimals="2"
11. Distinguishing name for each distinct element
XBRL specification
Weight
Label type
Integer
12. Vocabulary used for business documents.
Element definition
Standard label
Context information
UBL
13. Highest level of parent child heirarchy used to categorize item relationships
Standard label
Group or relationship group
Element definition
Context information
14. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Simple Element Definition
Name
Instance or instance document
15. A meta-language used to create vocabularies such as XBRL and UBL
Concept
XML (Extensible markup language)
XBRL Taxonomy
XSLT
16. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Presentation LinkBase
XBRL Instance Document .xml
Weight
17. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Weight
SEC Extension Taxonomy
Caculation LinkBase
Presentation relationships
18. Used to express and navigate relationships
FRTA
Hierarchy
Decimal
Fact
19. Guides the creation and use of taxonomies by presenting a recommended design architecture
decimals="INF" or decimals="2"
SEC Extension Taxonomy
FRTA
Tag
20. XML file that contains business reporting information
Instance or instance document
SEC Extension Taxonomy
Predefined UBL elements
XSLT
21. Uses attributes to describe relationships between elements
link:roleType
Fact
Suppress
XLink
22. Data type indicatign the element is stated in whole numbers
Mapping
SEC
Integer
Fact
23. Detailed description of XML syntax
XBRL specification
decimals="INF" or decimals="2"
Linkbase
Element
24. Units in which numeric items have been measured
Presentation LinkBase
Line item
Unit of measure
Element
25. Reusable data components - that can be used as needed in each of the UBL documents
XBRL Specification 2.1
Balance
Common Aggregate Components Schema
Predefined UBL elements
26. Declares Name - Type and Structure (sequence)
Type or data type
Calculation relationships
XBRL specification
Complex Element Definition
27. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Calculation relationships
Name
Label relationships file
Context information
28. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Label type
Schema
Suppress
29. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Standard label
Tag
Suppress
30. Property of an element
UBL
Label type
Imputed value
Attribute
31. shorthand sequence of letter for a namespace
Element names file
XLink
Prefix or namespace prefix
Instance or instance document
32. Human readable description of a reporting concept
Common Aggregate Components Schema
Reference relationships file
Element definition
Common Basic Components Schema
33. Additive relationships netween numeric items expressed as parent-child heirarchies
Item
Label type
Context
Calculation relationships
34. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Element
Calculation relationships
Integer
35. Human readable name for an element
Taxonomy
XLink
SEC
Label
36. Process an instance document into a layout that facilitates readability and understanding of its contents
XLink
Render or rendering
Element definition
schemaRef
37. Report specific information required by XBRL
Context
Hypercube
XBRL
Integer
38. Elements that appear on the rows of a table
Line item
Root
Label relationships file
Common Basic Components Schema
39. Determining the elements that correspond to lines and columns in a financial statement
Presentations relationships file
Mapping
SEC
UBL
40. Multideminsional table
XSLT
Root
Hypercube
Complex Element Definition
41. Follows link:linkbaseRef
Balance
DTS
link:roleType
Simple Element Definition
42. Unique identifier of an element in a taxonomy
Render or rendering
Suppress
Name
Period type
43. calculation relationship attribute
Weight
Presentations relationships file
Predefined UBL elements
Unit of measure
44. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Balance
Standard label
Element
Taxonomy
45. IFRS is principles based
Fact
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
SEC
46. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
link:roleType
Root
Instance or instance document
47. taxonomies for companies that report using US GAAP
Element
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
Fact
48. kind of element
Line item
Element names file
Item
UBL
49. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Label relationships file
Caculation LinkBase
SEC Extension Taxonomy
Tag
50. XBRL components
Prefix or namespace prefix
Element
Schema
Line item