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