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