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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. Occurence in an instance document
Group or relationship group
Fact
XBRL
XBRL Specification 2.1
2. Determining the elements that correspond to lines and columns in a financial statement
Presentations relationships file
Taxonomy
Mapping
Complex Element Definition
3. Vocabulary used for business documents.
Balance
UBL
schemaRef
decimals="INF" or decimals="2"
4. Data type indicatign the element is stated in whole numbers
Render or rendering
Integer
Prefix or namespace prefix
Taxonomy
5. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Linkbase
SEC
Label type
Caculation LinkBase
6. Describes a unit of data in an instance document // to apply markup to an instance document
UBL
DTS
Tag
Concept
7. Multideminsional table
Abstract
Hypercube
XBRL Instance Document .xml
Mapping
8. Value that isn't specifically provided - but could be calculated
Imputed value
Context information
Element
FRTA
9. Discoverable Taxonomy Set
Attribute
Label type
DTS
Prefix or namespace prefix
10. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Mapping
Label relationships file
Instance or instance document
11. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Schema
DTS
Presentations relationships file
12. Report specific information required by XBRL
Element names file
Context
Element
decimals="INF" or decimals="2"
13. Remove a parent-child relationship - just made ineffectual
Suppress
Element definition
Unit of measure
Period type
14. Process of checking that instance documents meet the rules of XBRL specification
Common Aggregate Components Schema
Imputed value
Validation
Tag
15. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
schemaRef
Balance
Mapping
16. calculation relationship attribute
Weight
XBRL Taxonomy
StyleSheet
Validation
17. Defines XBRL elements and their attributes
Linkbase
Element names file
Standard label
Common Basic Components Schema
18. Associates references with authoritative literature with elements
XBRL US GAAP Taxonomies v1.0
Standard label
Hierarchy
Reference relationships file
19. Rules and Syntax for XBRL Instance Documents and Taxonomies
Complex Element Definition
Instance or instance document
XBRL Specification 2.1
Label type
20. XML file that contains business reporting information
Instance or instance document
Root
UBL
Element
21. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Imputed value
Line item
Presentation relationships
XBRL US GAAP Taxonomies v1.0
22. Units in which numeric items have been measured
Tag
Unit of measure
XBRL Taxonomy
Schema
23. Follows link:linkbaseRef
Scripting Code elements
Type or data type
link:roleType
SEC Extension Taxonomy
24. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Root
Element definition
Line item
25. Same structure as XBRL Instance; different Taxonomy
Item
IFRS Instance Document
Hypercube
Element
26. Detailed description of XML syntax
XML (Extensible markup language)
schemaRef
Instance or instance document
XBRL specification
27. Human readable description of a reporting concept
Element definition
Concept
XML (Extensible markup language)
IFRS Instance Document
28. IFRS is principles based
Calculation relationships
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
29. Defines Complex (Parent) Elements
SEC
Presentation relationships
Taxonomy
Common Aggregate Components Schema
30. Define the type of data to be tagged with the element name
Reference relationships file
Element names file
Type or data type
link:roleType
31. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Root
Abstract
Concept
32. Additive relationships netween numeric items expressed as parent-child heirarchies
SEC Extension Taxonomy
Calculation relationships
Integer
Extension taxonomy
33. Attribute of a monetary item type
Decimal
Label type
Hypercube
Balance
34. Process an instance document into a layout that facilitates readability and understanding of its contents
Suppress
StyleSheet
Attribute
Render or rendering
35. Human readable name for an element
Element names file
Attribute
Reference relationships file
Label
36. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL specification
Predefined UBL elements
XSLT
Period type
37. Unique identifier of an element in a taxonomy
Context information
Instance or instance document
Name
Label relationships file
38. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Hypercube
Mapping
Label relationships file
39. kind of element
Item
Schema
XBRL
SEC
40. technical term for an element declaration file
Period type
Context
Schema
Extension taxonomy
41. XBRL technical term for a relationships file
Linkbase
UBL
Calculation relationships
Label type
42. A meta-language used to create vocabularies such as XBRL and UBL
XSLT
Context
Attribute
XML (Extensible markup language)
43. Formatting instructions for data in the instance document
StyleSheet
Mapping
Period type
Presentations relationships file
44. XBRL components
Balance
Element
XBRL US GAAP Taxonomies v1.0
Validation
45. top level of a tree
Simple Element Definition
Presentations relationships file
Root
Type or data type
46. Extensible business reporting language - vocabulary used for financial reporting.
Presentations relationships file
XLink
XML (Extensible markup language)
XBRL
47. Defines the organizational relationships of elements using parent-child heirarchies
Complex Element Definition
Hypercube
Presentations relationships file
Caculation LinkBase
48. Defines elements and relationships; schema for a particular reporting group
Predefined UBL elements
XBRL Taxonomy
Imputed value
XLink
49. XSLTA method of presenting the data in an instance document
Root
Decimal
Presentation LinkBase
link:roleType
50. Distinguishing name for each distinct element
XBRL Taxonomy
Presentation LinkBase
Label type
Line item