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