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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. technical term for an element declaration file
Complex Element Definition
Standard label
Calculation relationships file
Schema
2. Determining the elements that correspond to lines and columns in a financial statement
Label relationships file
Mapping
Hypercube
UBL
3. XBRL technical term for a relationships file
Common Basic Components Schema
Schema
Concept
Linkbase
4. XML file that contains business reporting information
Imputed value
Label type
Instance or instance document
Hierarchy
5. Unique identifier of an element in a taxonomy
Name
UBL
Scripting Code elements
Label type
6. IFRS is principles based
Type or data type
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Simple Element Definition
7. Elements that appear on the rows of a table
Line item
Taxonomy
Simple Element Definition
Tag
8. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Line item
Taxonomy
SEC
9. top level of a tree
Mapping
XBRL Instance Document .xml
Root
Imputed value
10. Native XML language for processing XML documents into other forms - a template matching language
Balance
XSLT
Unit of measure
Imputed value
11. Property of an element
Label
Mapping
Attribute
Predefined UBL elements
12. Declares Name and Type: string - integer - date and decimal
Common Basic Components Schema
Common Aggregate Components Schema
Simple Element Definition
Suppress
13. XSLTA method of presenting the data in an instance document
Imputed value
XBRL Instance Document .xml
link:roleType
Presentation LinkBase
14. XBRL technical term for element
Period type
Context
Label type
Concept
15. Define the type of data to be tagged with the element name
Name
Root
Presentations relationships file
Type or data type
16. Associates references with authoritative literature with elements
Suppress
XBRL
Reference relationships file
Predefined UBL elements
17. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Line item
Concept
Difference between US-GAAP & IFRS GAAP is rules based
18. Follows link:linkbaseRef
Unit of measure
Render or rendering
Instance or instance document
link:roleType
19. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Predefined UBL elements
Presentation LinkBase
IFRS Instance Document
20. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
XSLT
Prefix or namespace prefix
Predefined UBL elements
21. Same structure as XBRL Instance; different Taxonomy
Tag
Standard label
IFRS Instance Document
Context information
22. taxonomies for companies that report using US GAAP
Period type
Fact
XBRL US GAAP Taxonomies v1.0
Label type
23. Remove a parent-child relationship - just made ineffectual
Prefix or namespace prefix
Label relationships file
Suppress
StyleSheet
24. Decimal attribute for "accurate value"
SEC
decimals="INF" or decimals="2"
Context
Integer
25. Discoverable Taxonomy Set
DTS
decimals="INF" or decimals="2"
Context information
Attribute
26. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL specification
Tag
XBRL Specification 2.1
Render or rendering
27. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Decimal
Presentation relationships
IFRS Instance Document
Standard label
28. XBRL components
XBRL Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Context
Element
29. Units in which numeric items have been measured
Group or relationship group
Prefix or namespace prefix
Unit of measure
XLink
30. Distinguishing name for each distinct element
Common Basic Components Schema
Label type
IFRS Instance Document
Weight
31. Express the number of decimal places
Decimal
SEC
Line item
link:roleType
32. Occurence in an instance document
Fact
Imputed value
Concept
Prefix or namespace prefix
33. calculation relationship attribute
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
Weight
Element definition
34. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Presentation relationships
Attribute
Context
35. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Simple Element Definition
XML (Extensible markup language)
XBRL
schemaRef
36. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label type
Caculation LinkBase
Decimal
Balance
37. Multideminsional table
UBL
Hypercube
link:roleType
XBRL
38. Used to express and navigate relationships
XBRL specification
Complex Element Definition
Hierarchy
schemaRef
39. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Attribute
UBL
Scripting Code elements
40. Rules and Syntax for XBRL Instance Documents and Taxonomies
Attribute
XBRL Specification 2.1
Standard label
DTS
41. Process of checking that instance documents meet the rules of XBRL specification
Calculation relationships file
Element definition
Attribute
Validation
42. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL specification
Abstract
Scripting Code elements
Instance or instance document
43. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Tag
SEC Extension Taxonomy
Presentation relationships
Common Basic Components Schema
44. Report specific information required by XBRL
Context
DTS
SEC
schemaRef
45. Guides the creation and use of taxonomies by presenting a recommended design architecture
Presentation relationships
FRTA
Common Aggregate Components Schema
XBRL specification
46. Data type indicatign the element is stated in whole numbers
Integer
XML (Extensible markup language)
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
47. Extensible business reporting language - vocabulary used for financial reporting.
Common Aggregate Components Schema
XBRL
Validation
Hypercube
48. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element
SEC
XBRL specification
Calculation relationships
49. Defines XBRL elements and their attributes
IFRS Instance Document
Attribute
Element names file
DTS
50. Default label for an element
Standard label
XLink
XBRL US GAAP Taxonomies v1.0
Hypercube