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