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