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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. Human readable description of a reporting concept
Element definition
Group or relationship group
Common Basic Components Schema
SEC Extension Taxonomy
2. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL Specification 2.1
Validation
Context
Period type
3. Distinguishing name for each distinct element
schemaRef
Label type
Line item
Attribute
4. Used to express and navigate relationships
Decimal
Hierarchy
Type or data type
Unit of measure
5. technical term for an element declaration file
Suppress
XBRL US GAAP Taxonomies v1.0
Schema
Group or relationship group
6. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Root
SEC Extension Taxonomy
schemaRef
Attribute
7. Same structure as XBRL Instance; different Taxonomy
Predefined UBL elements
Presentations relationships file
schemaRef
IFRS Instance Document
8. Highest level of parent child heirarchy used to categorize item relationships
Simple Element Definition
Group or relationship group
Presentation LinkBase
StyleSheet
9. Process of checking that instance documents meet the rules of XBRL specification
Balance
Simple Element Definition
FRTA
Validation
10. A meta-language used to create vocabularies such as XBRL and UBL
Concept
XML (Extensible markup language)
Hierarchy
Taxonomy
11. The facts in a instance document are surrounded by the ________(entity - time period - currency)
schemaRef
Scripting Code elements
UBL
Context information
12. Express the number of decimal places
Context information
Line item
Decimal
Predefined UBL elements
13. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Line item
Scripting Code elements
Schema
Standard label
14. Property of an element
Attribute
Type or data type
Mapping
Label relationships file
15. Elements that appear on the rows of a table
Common Aggregate Components Schema
Line item
Item
Label relationships file
16. top level of a tree
XBRL US GAAP Taxonomies v1.0
Unit of measure
Label
Root
17. Native XML language for processing XML documents into other forms - a template matching language
Label relationships file
StyleSheet
Reference relationships file
XSLT
18. Allows users to add to a published taxonomy to define new elements
XBRL Instance Document .xml
Extension taxonomy
Common Aggregate Components Schema
XBRL
19. XML file that contains business reporting information
Instance or instance document
Caculation LinkBase
Weight
SEC
20. Additive relationships netween numeric items expressed as parent-child heirarchies
Label relationships file
Calculation relationships
Line item
XBRL Instance Document .xml
21. XSLTA method of presenting the data in an instance document
XML (Extensible markup language)
Element names file
StyleSheet
Presentation LinkBase
22. XBRL technical term for element
Item
Standard label
Presentation LinkBase
Concept
23. Follows link:linkbaseRef
FRTA
Presentation relationships
link:roleType
Common Basic Components Schema
24. Formatting instructions for data in the instance document
Context
StyleSheet
Unit of measure
Presentation LinkBase
25. Defines XBRL elements and their attributes
Label
Element names file
Decimal
Schema
26. Data type indicatign the element is stated in whole numbers
Presentation relationships
Context
Integer
Period type
27. Human readable name for an element
XML (Extensible markup language)
Period type
Root
Label
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Unit of measure
Hypercube
StyleSheet
Caculation LinkBase
29. Discoverable Taxonomy Set
Linkbase
Context
DTS
Concept
30. Unique identifier of an element in a taxonomy
Common Basic Components Schema
Abstract
Name
Presentations relationships file
31. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Caculation LinkBase
Linkbase
XBRL
32. kind of element
Item
Balance
XML (Extensible markup language)
link:roleType
33. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
StyleSheet
Mapping
XBRL Taxonomy
Abstract
34. Report specific information required by XBRL
Context
Label type
Presentations relationships file
Item
35. Defines elements and relationships; schema for a particular reporting group
Attribute
Standard label
XSLT
XBRL Taxonomy
36. Define the type of data to be tagged with the element name
Label
Type or data type
Presentation LinkBase
Period type
37. IFRS is principles based
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Element names file
Group or relationship group
38. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Hypercube
XBRL specification
Element names file
39. Value that isn't specifically provided - but could be calculated
Element
Caculation LinkBase
Presentations relationships file
Imputed value
40. File containing only calculation relationships
Instance or instance document
Imputed value
Calculation relationships file
Hypercube
41. taxonomies for companies that report using US GAAP
XBRL
Scripting Code elements
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
42. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
Schema
43. calculation relationship attribute
Tag
Label
Weight
Difference between US-GAAP & IFRS GAAP is rules based
44. Declares Name - Type and Structure (sequence)
Complex Element Definition
Abstract
Suppress
SEC Extension Taxonomy
45. XBRL technical term for a relationships file
Schema
UBL
Common Basic Components Schema
Linkbase
46. Detailed description of XML syntax
XBRL specification
Element definition
Extension taxonomy
Element names file
47. Occurence in an instance document
Label type
Presentations relationships file
DTS
Fact
48. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Simple Element Definition
Taxonomy
Imputed value
Validation
49. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Item
Presentation relationships
decimals="INF" or decimals="2"
XBRL Specification 2.1
50. Used to associate labes to elements
Taxonomy
Label relationships file
Mapping
XBRL US GAAP Taxonomies v1.0