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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. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Instance or instance document
Decimal
Context information
Standard label
2. Declares Name and Type: string - integer - date and decimal
Label
link:roleType
Common Aggregate Components Schema
Simple Element Definition
3. Process of checking that instance documents meet the rules of XBRL specification
DTS
Concept
Validation
Linkbase
4. Value that isn't specifically provided - but could be calculated
Imputed value
XBRL US GAAP Taxonomies v1.0
Period type
Concept
5. File containing only calculation relationships
Fact
Prefix or namespace prefix
Calculation relationships file
Linkbase
6. technical term for an element declaration file
Validation
Weight
XBRL US GAAP Taxonomies v1.0
Schema
7. Decimal attribute for "accurate value"
Caculation LinkBase
Calculation relationships
Group or relationship group
decimals="INF" or decimals="2"
8. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Calculation relationships file
Imputed value
Presentation relationships
Unit of measure
9. Guides the creation and use of taxonomies by presenting a recommended design architecture
XBRL US GAAP Taxonomies v1.0
FRTA
Fact
Instance or instance document
10. Elements that appear on the rows of a table
Line item
XBRL specification
schemaRef
UBL
11. kind of element
Instance or instance document
Validation
UBL
Item
12. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Presentation relationships
Line item
SEC Extension Taxonomy
13. Defines elements and relationships; schema for a particular reporting group
IFRS Instance Document
Element definition
XBRL Taxonomy
Fact
14. Extensible business reporting language - vocabulary used for financial reporting.
Calculation relationships file
Prefix or namespace prefix
Standard label
XBRL
15. Multideminsional table
Label relationships file
XBRL US GAAP Taxonomies v1.0
StyleSheet
Hypercube
16. Vocabulary used for business documents.
XBRL Specification 2.1
Common Basic Components Schema
XBRL Taxonomy
UBL
17. Declares Name - Type and Structure (sequence)
Calculation relationships
Presentation LinkBase
Common Aggregate Components Schema
Complex Element Definition
18. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
IFRS Instance Document
Suppress
Item
19. Human readable description of a reporting concept
Label type
Element definition
decimals="INF" or decimals="2"
Scripting Code elements
20. Uses attributes to describe relationships between elements
XLink
UBL
Scripting Code elements
Suppress
21. Describes a unit of data in an instance document // to apply markup to an instance document
Predefined UBL elements
Render or rendering
Tag
Weight
22. Occurence in an instance document
Root
FRTA
Fact
Weight
23. Report specific information required by XBRL
Balance
Complex Element Definition
Context
IFRS Instance Document
24. Associates references with authoritative literature with elements
Item
Scripting Code elements
Reference relationships file
IFRS Instance Document
25. Default label for an element
Predefined UBL elements
Standard label
Presentation relationships
XBRL
26. Distinguishing name for each distinct element
Tag
Concept
Label type
Imputed value
27. calculation relationship attribute
Weight
Common Basic Components Schema
Instance or instance document
Tag
28. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL specification
schemaRef
Render or rendering
Attribute
29. Define the type of data to be tagged with the element name
StyleSheet
Type or data type
XBRL Taxonomy
Hypercube
30. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Name
Taxonomy
Hierarchy
31. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Integer
schemaRef
Group or relationship group
32. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Attribute
Item
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
33. taxonomies for companies that report using US GAAP
Suppress
FRTA
XBRL US GAAP Taxonomies v1.0
XML (Extensible markup language)
34. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Common Aggregate Components Schema
Label relationships file
Presentation relationships
35. Human readable name for an element
Label
Type or data type
StyleSheet
Extension taxonomy
36. Same structure as XBRL Instance; different Taxonomy
XLink
link:roleType
Label relationships file
IFRS Instance Document
37. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Schema
IFRS Instance Document
XBRL Taxonomy
38. Additive relationships netween numeric items expressed as parent-child heirarchies
Element definition
Common Aggregate Components Schema
Prefix or namespace prefix
Calculation relationships
39. Formatting instructions for data in the instance document
Abstract
StyleSheet
Weight
FRTA
40. shorthand sequence of letter for a namespace
Context information
Prefix or namespace prefix
Calculation relationships file
XBRL Taxonomy
41. Follows link:linkbaseRef
link:roleType
Complex Element Definition
schemaRef
Concept
42. XBRL technical term for a relationships file
Linkbase
Root
XBRL
Hypercube
43. XML file that contains business reporting information
Label
Root
Abstract
Instance or instance document
44. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
SEC Extension Taxonomy
Render or rendering
Weight
45. Unique identifier of an element in a taxonomy
Name
Period type
Presentations relationships file
Hypercube
46. Discoverable Taxonomy Set
DTS
Root
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
47. Remove a parent-child relationship - just made ineffectual
XBRL
XLink
Suppress
Element
48. top level of a tree
Schema
Item
Root
XBRL US GAAP Taxonomies v1.0
49. Used to express and navigate relationships
Tag
XBRL specification
Label
Hierarchy
50. IFRS is principles based
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
XBRL specification
Instance or instance document