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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. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL US GAAP Taxonomies v1.0
Calculation relationships
XBRL Specification 2.1
Predefined UBL elements
2. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Caculation LinkBase
Instance or instance document
Abstract
Label type
3. Declares Name and Type: string - integer - date and decimal
XML (Extensible markup language)
Suppress
Reference relationships file
Simple Element Definition
4. Report specific information required by XBRL
XBRL specification
Group or relationship group
link:roleType
Context
5. top level of a tree
Presentation relationships
Root
Attribute
Name
6. Defines Simple Elements and Complex (attribute Elements)
Prefix or namespace prefix
IFRS Instance Document
Scripting Code elements
Common Basic Components Schema
7. Value that isn't specifically provided - but could be calculated
XBRL Instance Document .xml
Imputed value
Line item
Label
8. Distinguishing name for each distinct element
FRTA
Label type
Reference relationships file
Suppress
9. Human readable name for an element
Hypercube
Imputed value
Label
Predefined UBL elements
10. Determining the elements that correspond to lines and columns in a financial statement
Linkbase
Mapping
XBRL Taxonomy
decimals="INF" or decimals="2"
11. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Unit of measure
XBRL Specification 2.1
Fact
12. calculation relationship attribute
Decimal
Weight
Calculation relationships file
Imputed value
13. shorthand sequence of letter for a namespace
XSLT
Prefix or namespace prefix
Attribute
Unit of measure
14. XBRL components
Context information
Element
Extension taxonomy
Linkbase
15. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Mapping
XML (Extensible markup language)
Presentations relationships file
schemaRef
16. Follows link:linkbaseRef
link:roleType
Unit of measure
Presentations relationships file
Root
17. kind of element
Group or relationship group
Label type
Presentation relationships
Item
18. Guides the creation and use of taxonomies by presenting a recommended design architecture
Schema
SEC Extension Taxonomy
Validation
FRTA
19. Formatting instructions for data in the instance document
StyleSheet
Name
Common Basic Components Schema
Attribute
20. A meta-language used to create vocabularies such as XBRL and UBL
Extension taxonomy
Common Aggregate Components Schema
link:roleType
XML (Extensible markup language)
21. XBRL technical term for element
Schema
Complex Element Definition
DTS
Concept
22. Occurence in an instance document
Fact
Line item
Reference relationships file
Simple Element Definition
23. taxonomies for companies that report using US GAAP
Element
Common Aggregate Components Schema
Balance
XBRL US GAAP Taxonomies v1.0
24. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Taxonomy
Abstract
Name
Render or rendering
25. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
Caculation LinkBase
26. Native XML language for processing XML documents into other forms - a template matching language
Validation
XSLT
Attribute
Element names file
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Root
Taxonomy
Tag
Render or rendering
28. Attribute of a monetary item type
Balance
Context information
Label
XML (Extensible markup language)
29. Data type indicatign the element is stated in whole numbers
XBRL Taxonomy
Group or relationship group
Integer
XML (Extensible markup language)
30. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Schema
Weight
Context
31. Used to express and navigate relationships
SEC
Name
Hierarchy
Presentation LinkBase
32. Vocabulary used for business documents.
Unit of measure
Hierarchy
Calculation relationships
UBL
33. Detailed description of XML syntax
Mapping
Scripting Code elements
XBRL specification
Caculation LinkBase
34. Process of checking that instance documents meet the rules of XBRL specification
XBRL Specification 2.1
Fact
Validation
Label type
35. Highest level of parent child heirarchy used to categorize item relationships
Common Basic Components Schema
Integer
Hierarchy
Group or relationship group
36. File containing only calculation relationships
Instance or instance document
Element names file
schemaRef
Calculation relationships file
37. Declares Name - Type and Structure (sequence)
Taxonomy
Root
Complex Element Definition
schemaRef
38. Decimal attribute for "accurate value"
Validation
decimals="INF" or decimals="2"
Common Aggregate Components Schema
Predefined UBL elements
39. IFRS is principles based
DTS
Fact
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
40. Express the number of decimal places
SEC
Decimal
Instance or instance document
Caculation LinkBase
41. Property of an element
Abstract
Attribute
decimals="INF" or decimals="2"
Common Aggregate Components Schema
42. Default label for an element
Predefined UBL elements
FRTA
XML (Extensible markup language)
Standard label
43. Uses attributes to describe relationships between elements
Predefined UBL elements
XLink
Linkbase
Line item
44. XSLTA method of presenting the data in an instance document
Element definition
Element names file
Common Basic Components Schema
Presentation LinkBase
45. XML file that contains business reporting information
Fact
Instance or instance document
Line item
Imputed value
46. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
47. Describes a unit of data in an instance document // to apply markup to an instance document
Item
Simple Element Definition
XBRL Instance Document .xml
Tag
48. technical term for an element declaration file
Complex Element Definition
Context
IFRS Instance Document
Schema
49. Unique identifier of an element in a taxonomy
Period type
XBRL specification
Presentation relationships
Name
50. Extensible business reporting language - vocabulary used for financial reporting.
Fact
XBRL
Simple Element Definition
Integer