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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. Formatting instructions for data in the instance document
Label relationships file
FRTA
StyleSheet
XBRL US GAAP Taxonomies v1.0
2. Distinguishing name for each distinct element
Caculation LinkBase
Suppress
Label type
Integer
3. Defines Complex (Parent) Elements
Name
Label
Common Aggregate Components Schema
Integer
4. Human readable description of a reporting concept
decimals="INF" or decimals="2"
StyleSheet
Common Aggregate Components Schema
Element definition
5. Declares Name - Type and Structure (sequence)
Complex Element Definition
Instance or instance document
XSLT
Mapping
6. Property of an element
XBRL specification
XLink
Attribute
IFRS Instance Document
7. Defines the organizational relationships of elements using parent-child heirarchies
Hypercube
Label type
Presentations relationships file
Simple Element Definition
8. Used to express and navigate relationships
Extension taxonomy
Group or relationship group
Hierarchy
Difference between US-GAAP & IFRS GAAP is rules based
9. XSLTA method of presenting the data in an instance document
schemaRef
Presentation LinkBase
Common Basic Components Schema
Context
10. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Reference relationships file
Group or relationship group
Line item
11. Decimal attribute for "accurate value"
Line item
Calculation relationships file
decimals="INF" or decimals="2"
Item
12. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
link:roleType
XSLT
UBL
13. Units in which numeric items have been measured
Element definition
Abstract
Unit of measure
Name
14. taxonomies for companies that report using US GAAP
Common Aggregate Components Schema
XML (Extensible markup language)
StyleSheet
XBRL US GAAP Taxonomies v1.0
15. Defines elements and relationships; schema for a particular reporting group
Simple Element Definition
Presentation relationships
XBRL Taxonomy
Unit of measure
16. XBRL technical term for a relationships file
Item
Attribute
Linkbase
link:roleType
17. Occurence in an instance document
Linkbase
XLink
Fact
Element names file
18. Follows link:linkbaseRef
Linkbase
link:roleType
Calculation relationships
Element definition
19. Value that isn't specifically provided - but could be calculated
Calculation relationships
Common Aggregate Components Schema
Element
Imputed value
20. Elements that appear on the rows of a table
Predefined UBL elements
Line item
XSLT
Presentation LinkBase
21. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
link:roleType
Presentations relationships file
Label type
22. Attribute of a monetary item type
Balance
Instance or instance document
link:roleType
Context information
23. Remove a parent-child relationship - just made ineffectual
Label type
Item
Suppress
SEC
24. Additive relationships netween numeric items expressed as parent-child heirarchies
Imputed value
XBRL Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
25. IFRS is principles based
Standard label
Difference between US-GAAP & IFRS GAAP is rules based
Common Basic Components Schema
FRTA
26. kind of element
Item
SEC Extension Taxonomy
Complex Element Definition
Presentations relationships file
27. Unique identifier of an element in a taxonomy
Name
Period type
Simple Element Definition
Hierarchy
28. Default label for an element
Standard label
Extension taxonomy
IFRS Instance Document
XBRL Taxonomy
29. Extensible business reporting language - vocabulary used for financial reporting.
Item
XBRL
Complex Element Definition
StyleSheet
30. Associates references with authoritative literature with elements
Label relationships file
Context
Reference relationships file
decimals="INF" or decimals="2"
31. Data type indicatign the element is stated in whole numbers
Integer
Simple Element Definition
Fact
Abstract
32. A meta-language used to create vocabularies such as XBRL and UBL
Reference relationships file
Schema
XSLT
XML (Extensible markup language)
33. Report specific information required by XBRL
XSLT
Complex Element Definition
Common Basic Components Schema
Context
34. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Context information
Imputed value
Predefined UBL elements
35. Native XML language for processing XML documents into other forms - a template matching language
Difference between US-GAAP & IFRS GAAP is rules based
Schema
XSLT
Line item
36. Discoverable Taxonomy Set
Suppress
DTS
decimals="INF" or decimals="2"
Presentation relationships
37. Vocabulary used for business documents.
Context
Mapping
Label relationships file
UBL
38. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Extension taxonomy
Reference relationships file
decimals="INF" or decimals="2"
39. Detailed description of XML syntax
Name
XBRL specification
Weight
Instance or instance document
40. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
Taxonomy
41. calculation relationship attribute
Weight
XBRL Taxonomy
Tag
Label type
42. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
DTS
Mapping
Taxonomy
XBRL
43. Describes a unit of data in an instance document // to apply markup to an instance document
Taxonomy
XBRL specification
Root
Tag
44. Attribute of an element that reflects whether it is reported as an instant or duration time period
Hierarchy
Presentation relationships
Period type
Presentations relationships file
45. Multideminsional table
Hypercube
Caculation LinkBase
Complex Element Definition
XBRL Specification 2.1
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Element
schemaRef
XML (Extensible markup language)
DTS
47. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
Context information
XBRL specification
link:roleType
48. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Simple Element Definition
decimals="INF" or decimals="2"
Scripting Code elements
Type or data type
49. Human readable name for an element
XSLT
Label
Group or relationship group
XML (Extensible markup language)
50. Defines XBRL elements and their attributes
Element names file
Standard label
Imputed value
Integer