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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. Units in which numeric items have been measured
Line item
Context
Unit of measure
Decimal
2. Attribute of a monetary item type
Balance
XBRL specification
Prefix or namespace prefix
SEC Extension Taxonomy
3. Follows link:linkbaseRef
link:roleType
XLink
Render or rendering
schemaRef
4. Occurence in an instance document
Fact
IFRS Instance Document
Concept
Scripting Code elements
5. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Calculation relationships
Validation
XBRL US GAAP Taxonomies v1.0
6. Declares Name and Type: string - integer - date and decimal
Validation
Context information
Caculation LinkBase
Simple Element Definition
7. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Schema
Presentation relationships
DTS
IFRS Instance Document
8. A meta-language used to create vocabularies such as XBRL and UBL
Extension taxonomy
Element
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
9. Value that isn't specifically provided - but could be calculated
Caculation LinkBase
Concept
Imputed value
Balance
10. XBRL technical term for a relationships file
Linkbase
XSLT
Scripting Code elements
Prefix or namespace prefix
11. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Calculation relationships file
Fact
Context information
Label
12. Distinguishing name for each distinct element
Group or relationship group
Context information
Label type
FRTA
13. Express the number of decimal places
Decimal
XSLT
DTS
Integer
14. technical term for an element declaration file
Weight
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
Schema
15. File containing only calculation relationships
Concept
Taxonomy
XSLT
Calculation relationships file
16. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
DTS
Name
Taxonomy
XBRL
17. XBRL technical term for element
Item
DTS
Concept
decimals="INF" or decimals="2"
18. XBRL components
IFRS Instance Document
FRTA
Element
Element definition
19. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
UBL
Presentation relationships
Predefined UBL elements
20. Default label for an element
Standard label
Root
Instance or instance document
Presentation relationships
21. Unique identifier of an element in a taxonomy
Name
XBRL US GAAP Taxonomies v1.0
Item
Period type
22. Guides the creation and use of taxonomies by presenting a recommended design architecture
Prefix or namespace prefix
FRTA
Suppress
Item
23. Discoverable Taxonomy Set
Presentation relationships
DTS
Decimal
Hypercube
24. Process of checking that instance documents meet the rules of XBRL specification
Validation
Standard label
schemaRef
Balance
25. Vocabulary used for business documents.
Presentation LinkBase
UBL
Decimal
XLink
26. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Reference relationships file
Hierarchy
Root
27. Data type indicatign the element is stated in whole numbers
Imputed value
Integer
Context information
XBRL Instance Document .xml
28. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Suppress
SEC Extension Taxonomy
decimals="INF" or decimals="2"
Element names file
29. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Root
Period type
Element definition
30. Process an instance document into a layout that facilitates readability and understanding of its contents
Linkbase
Render or rendering
XBRL specification
XML (Extensible markup language)
31. Extensible business reporting language - vocabulary used for financial reporting.
Label type
Validation
XBRL specification
XBRL
32. Define the type of data to be tagged with the element name
Group or relationship group
Type or data type
Prefix or namespace prefix
Mapping
33. Declares Name - Type and Structure (sequence)
Element definition
Simple Element Definition
Complex Element Definition
Taxonomy
34. XML file that contains business reporting information
Instance or instance document
Element
XBRL Instance Document .xml
XBRL Taxonomy
35. Allows users to add to a published taxonomy to define new elements
Period type
Group or relationship group
UBL
Extension taxonomy
36. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Common Basic Components Schema
XSLT
link:roleType
37. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Hierarchy
Schema
schemaRef
Element
38. Report specific information required by XBRL
Period type
XBRL Specification 2.1
Context
Concept
39. Rules and Syntax for XBRL Instance Documents and Taxonomies
Scripting Code elements
SEC Extension Taxonomy
Mapping
XBRL Specification 2.1
40. Defines Complex (Parent) Elements
Weight
XLink
Common Aggregate Components Schema
Simple Element Definition
41. kind of element
Item
Element names file
Scripting Code elements
Period type
42. XSLTA method of presenting the data in an instance document
Weight
SEC Extension Taxonomy
Presentation LinkBase
XBRL
43. Same structure as XBRL Instance; different Taxonomy
Suppress
IFRS Instance Document
Attribute
XBRL
44. Defines the organizational relationships of elements using parent-child heirarchies
Label
Context
Extension taxonomy
Presentations relationships file
45. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Element definition
Common Basic Components Schema
XBRL
46. shorthand sequence of letter for a namespace
Context information
Prefix or namespace prefix
Context
Fact
47. Used to associate labes to elements
Label relationships file
XBRL
Tag
XML (Extensible markup language)
48. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Label
Integer
Calculation relationships file
49. Formatting instructions for data in the instance document
Taxonomy
StyleSheet
Suppress
Schema
50. Uses attributes to describe relationships between elements
Reference relationships file
Label type
XLink
Item