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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. Defines Simple Elements and Complex (attribute Elements)
Context information
Common Basic Components Schema
XBRL Instance Document .xml
Common Aggregate Components Schema
2. Value that isn't specifically provided - but could be calculated
SEC Extension Taxonomy
Simple Element Definition
Imputed value
IFRS Instance Document
3. A meta-language used to create vocabularies such as XBRL and UBL
Element names file
Predefined UBL elements
XML (Extensible markup language)
Item
4. technical term for an element declaration file
Item
SEC
Schema
StyleSheet
5. Human readable description of a reporting concept
FRTA
Context
Line item
Element definition
6. Defines XBRL elements and their attributes
Element names file
Difference between US-GAAP & IFRS GAAP is rules based
Label
Presentation LinkBase
7. XBRL components
Concept
link:roleType
Extension taxonomy
Element
8. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Label
Schema
XLink
9. Guides the creation and use of taxonomies by presenting a recommended design architecture
SEC
Unit of measure
link:roleType
FRTA
10. Attribute of a monetary item type
Balance
Common Aggregate Components Schema
link:roleType
Render or rendering
11. Declares Name - Type and Structure (sequence)
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
Imputed value
Complex Element Definition
12. XSLTA method of presenting the data in an instance document
Tag
Presentation LinkBase
Fact
XBRL US GAAP Taxonomies v1.0
13. Determining the elements that correspond to lines and columns in a financial statement
Mapping
IFRS Instance Document
Fact
XBRL US GAAP Taxonomies v1.0
14. XBRL technical term for element
Complex Element Definition
Concept
XBRL
Calculation relationships
15. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Linkbase
XBRL
DTS
16. Used to associate labes to elements
Label relationships file
Instance or instance document
Suppress
XML (Extensible markup language)
17. Default label for an element
Standard label
Root
Predefined UBL elements
Abstract
18. Additive relationships netween numeric items expressed as parent-child heirarchies
DTS
Name
Item
Calculation relationships
19. XBRL technical term for a relationships file
Label type
Imputed value
Linkbase
Standard label
20. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XLink
Instance or instance document
Linkbase
Caculation LinkBase
21. kind of element
Name
XLink
Imputed value
Item
22. Report specific information required by XBRL
Context
Hierarchy
XBRL Taxonomy
XBRL specification
23. Unique identifier of an element in a taxonomy
Name
XBRL specification
XBRL Instance Document .xml
XBRL
24. Defines elements and relationships; schema for a particular reporting group
Unit of measure
Complex Element Definition
Hypercube
XBRL Taxonomy
25. Define the type of data to be tagged with the element name
link:roleType
Calculation relationships file
XBRL Taxonomy
Type or data type
26. Vocabulary used for business documents.
XBRL US GAAP Taxonomies v1.0
Imputed value
UBL
Integer
27. Native XML language for processing XML documents into other forms - a template matching language
Calculation relationships
Simple Element Definition
XSLT
Mapping
28. Highest level of parent child heirarchy used to categorize item relationships
Suppress
Decimal
Presentation relationships
Group or relationship group
29. Multideminsional table
XML (Extensible markup language)
Hypercube
Weight
Type or data type
30. Follows link:linkbaseRef
link:roleType
Scripting Code elements
schemaRef
Context information
31. Data type indicatign the element is stated in whole numbers
Mapping
Label
Suppress
Integer
32. Uses attributes to describe relationships between elements
Decimal
XLink
Linkbase
Unit of measure
33. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Decimal
Context
Name
Context information
34. Defines Complex (Parent) Elements
XBRL Instance Document .xml
Common Aggregate Components Schema
FRTA
Balance
35. Extensible business reporting language - vocabulary used for financial reporting.
Root
XLink
XBRL
DTS
36. Property of an element
Complex Element Definition
Attribute
Taxonomy
Concept
37. Process of checking that instance documents meet the rules of XBRL specification
Complex Element Definition
Validation
Tag
Caculation LinkBase
38. File containing only calculation relationships
Calculation relationships file
Attribute
UBL
XSLT
39. taxonomies for companies that report using US GAAP
Abstract
XBRL US GAAP Taxonomies v1.0
XBRL
Render or rendering
40. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Presentation LinkBase
Label type
Schema
41. Defines the organizational relationships of elements using parent-child heirarchies
Complex Element Definition
Imputed value
Render or rendering
Presentations relationships file
42. IFRS is principles based
Caculation LinkBase
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
43. Declares Name and Type: string - integer - date and decimal
SEC
Attribute
Simple Element Definition
Element definition
44. Detailed description of XML syntax
link:roleType
Instance or instance document
Validation
XBRL specification
45. Elements that appear on the rows of a table
Abstract
Simple Element Definition
Line item
Common Basic Components Schema
46. calculation relationship attribute
XBRL
UBL
Weight
SEC Extension Taxonomy
47. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Line item
Unit of measure
Integer
48. Distinguishing name for each distinct element
Label type
Label
Scripting Code elements
SEC Extension Taxonomy
49. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC Extension Taxonomy
Element names file
XBRL specification
Taxonomy
50. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Period type
Simple Element Definition
schemaRef
Tag