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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. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Taxonomy
Item
Root
2. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Mapping
Standard label
XBRL US GAAP Taxonomies v1.0
3. Follows link:linkbaseRef
Context information
Decimal
XBRL specification
link:roleType
4. Discoverable Taxonomy Set
Fact
StyleSheet
DTS
Presentations relationships file
5. Formatting instructions for data in the instance document
StyleSheet
Abstract
Linkbase
SEC Extension Taxonomy
6. Defines the organizational relationships of elements using parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
SEC
Presentations relationships file
Linkbase
7. Occurence in an instance document
Presentation LinkBase
Group or relationship group
Fact
Render or rendering
8. XBRL components
Mapping
schemaRef
Element
FRTA
9. Default label for an element
XBRL Instance Document .xml
schemaRef
Name
Standard label
10. Value that isn't specifically provided - but could be calculated
Validation
Imputed value
Calculation relationships
Complex Element Definition
11. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Line item
Weight
Taxonomy
IFRS Instance Document
12. Allows users to add to a published taxonomy to define new elements
Period type
XBRL
Hypercube
Extension taxonomy
13. Property of an element
Attribute
Presentations relationships file
Period type
Common Aggregate Components Schema
14. Define the type of data to be tagged with the element name
XLink
Reference relationships file
Type or data type
Item
15. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
Calculation relationships file
XBRL Taxonomy
16. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Reference relationships file
Schema
Complex Element Definition
Context information
17. Defines XBRL elements and their attributes
Element names file
Balance
Common Basic Components Schema
Mapping
18. Process of checking that instance documents meet the rules of XBRL specification
Presentation relationships
Label
Validation
SEC
19. Express the number of decimal places
Label type
Reference relationships file
Decimal
IFRS Instance Document
20. Attribute of an element that reflects whether it is reported as an instant or duration time period
link:roleType
Period type
Tag
Element definition
21. XBRL technical term for element
Label relationships file
Predefined UBL elements
Concept
Label type
22. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
Concept
23. technical term for an element declaration file
Schema
Concept
Hypercube
Calculation relationships
24. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Taxonomy
SEC
Tag
Calculation relationships file
25. Determining the elements that correspond to lines and columns in a financial statement
Taxonomy
Period type
XLink
Mapping
26. Units in which numeric items have been measured
Unit of measure
Element names file
Context
Type or data type
27. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Weight
Context
Extension taxonomy
SEC Extension Taxonomy
28. Detailed description of XML syntax
Hierarchy
Item
XBRL specification
XBRL US GAAP Taxonomies v1.0
29. Footnote Disclosures Tagging found in ______.
XLink
XBRL Instance Document .xml
Complex Element Definition
decimals="INF" or decimals="2"
30. Human readable name for an element
Prefix or namespace prefix
Scripting Code elements
Label
IFRS Instance Document
31. Declares Name and Type: string - integer - date and decimal
Label relationships file
Context information
Simple Element Definition
Fact
32. Attribute of a monetary item type
Balance
Scripting Code elements
Suppress
Group or relationship group
33. kind of element
Name
Caculation LinkBase
Item
Scripting Code elements
34. Native XML language for processing XML documents into other forms - a template matching language
XSLT
IFRS Instance Document
Scripting Code elements
XBRL
35. XSLTA method of presenting the data in an instance document
Label type
XBRL Instance Document .xml
Presentation LinkBase
Prefix or namespace prefix
36. IFRS is principles based
XSLT
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
37. Additive relationships netween numeric items expressed as parent-child heirarchies
Attribute
Name
XSLT
Calculation relationships
38. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Element names file
IFRS Instance Document
decimals="INF" or decimals="2"
39. Used to express and navigate relationships
FRTA
Element names file
Hierarchy
XBRL Specification 2.1
40. File containing only calculation relationships
XBRL specification
Calculation relationships file
Label type
Period type
41. taxonomies for companies that report using US GAAP
Reference relationships file
Element names file
XBRL US GAAP Taxonomies v1.0
StyleSheet
42. Used to associate labes to elements
Label relationships file
schemaRef
XLink
Unit of measure
43. Report specific information required by XBRL
Context
Element definition
Concept
Caculation LinkBase
44. Declares Name - Type and Structure (sequence)
Extension taxonomy
Complex Element Definition
Balance
XBRL specification
45. Remove a parent-child relationship - just made ineffectual
Suppress
Presentation LinkBase
Tag
Fact
46. XML file that contains business reporting information
Instance or instance document
Presentation LinkBase
Element names file
Presentations relationships file
47. Reusable data components - that can be used as needed in each of the UBL documents
Validation
Predefined UBL elements
XBRL US GAAP Taxonomies v1.0
Reference relationships file
48. shorthand sequence of letter for a namespace
UBL
schemaRef
Prefix or namespace prefix
Label type
49. Elements that appear on the rows of a table
FRTA
XML (Extensible markup language)
Line item
Abstract
50. Same structure as XBRL Instance; different Taxonomy
Calculation relationships
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
Fact