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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. Associates references with authoritative literature with elements
Predefined UBL elements
XBRL
Reference relationships file
Calculation relationships
2. Formatting instructions for data in the instance document
Render or rendering
Linkbase
Attribute
StyleSheet
3. XBRL technical term for a relationships file
Common Aggregate Components Schema
Context information
Attribute
Linkbase
4. Human readable name for an element
Label
Label type
schemaRef
SEC
5. Highest level of parent child heirarchy used to categorize item relationships
Reference relationships file
Group or relationship group
Element
FRTA
6. Human readable description of a reporting concept
Element definition
link:roleType
Hierarchy
Abstract
7. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
DTS
Presentation LinkBase
Element definition
8. Distinguishing name for each distinct element
Label type
Complex Element Definition
XBRL
Instance or instance document
9. Extensible business reporting language - vocabulary used for financial reporting.
Fact
Common Basic Components Schema
Attribute
XBRL
10. Footnote Disclosures Tagging found in ______.
Attribute
XBRL Instance Document .xml
SEC
XBRL
11. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label
Instance or instance document
Suppress
Caculation LinkBase
12. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Concept
SEC Extension Taxonomy
Reference relationships file
13. Property of an element
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Attribute
14. kind of element
Label type
Abstract
SEC
Item
15. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Label type
Calculation relationships file
XBRL Specification 2.1
16. technical term for an element declaration file
XML (Extensible markup language)
Linkbase
Presentation LinkBase
Schema
17. shorthand sequence of letter for a namespace
Presentation LinkBase
IFRS Instance Document
Prefix or namespace prefix
Label
18. Defines Simple Elements and Complex (attribute Elements)
IFRS Instance Document
Common Basic Components Schema
Label relationships file
Render or rendering
19. Process of checking that instance documents meet the rules of XBRL specification
Root
Validation
Name
Complex Element Definition
20. Default label for an element
Instance or instance document
XBRL Instance Document .xml
Common Basic Components Schema
Standard label
21. Allows users to add to a published taxonomy to define new elements
Line item
XBRL
Extension taxonomy
Reference relationships file
22. File containing only calculation relationships
Label relationships file
Mapping
Calculation relationships file
Root
23. Data type indicatign the element is stated in whole numbers
Label type
XBRL Specification 2.1
Attribute
Integer
24. Declares Name and Type: string - integer - date and decimal
Element definition
Simple Element Definition
Predefined UBL elements
Label
25. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL
SEC
XLink
Imputed value
26. A meta-language used to create vocabularies such as XBRL and UBL
Group or relationship group
XBRL US GAAP Taxonomies v1.0
XML (Extensible markup language)
Concept
27. IFRS is principles based
Item
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
28. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Element names file
XBRL
Hypercube
29. Attribute of an element that reflects whether it is reported as an instant or duration time period
Hypercube
decimals="INF" or decimals="2"
Element definition
Period type
30. Units in which numeric items have been measured
Imputed value
Simple Element Definition
Unit of measure
Linkbase
31. Describes a unit of data in an instance document // to apply markup to an instance document
Label
Context
Tag
Suppress
32. Declares Name - Type and Structure (sequence)
Standard label
Predefined UBL elements
Linkbase
Complex Element Definition
33. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Fact
Line item
XBRL Instance Document .xml
34. Elements that appear on the rows of a table
Line item
UBL
XBRL
decimals="INF" or decimals="2"
35. XBRL technical term for element
FRTA
Context
Item
Concept
36. Attribute of a monetary item type
XBRL US GAAP Taxonomies v1.0
Balance
Calculation relationships file
Difference between US-GAAP & IFRS GAAP is rules based
37. Defines XBRL elements and their attributes
Unit of measure
Element names file
Reference relationships file
Presentation LinkBase
38. Unique identifier of an element in a taxonomy
Name
Hierarchy
Item
Validation
39. Decimal attribute for "accurate value"
Presentation relationships
decimals="INF" or decimals="2"
Hierarchy
Tag
40. Process an instance document into a layout that facilitates readability and understanding of its contents
Extension taxonomy
Suppress
Render or rendering
Attribute
41. top level of a tree
Complex Element Definition
Root
Mapping
SEC
42. Express the number of decimal places
Element
Decimal
Element names file
Schema
43. Define the type of data to be tagged with the element name
Type or data type
XSLT
Unit of measure
Label
44. Vocabulary used for business documents.
Line item
Simple Element Definition
Presentation LinkBase
UBL
45. Report specific information required by XBRL
DTS
Presentations relationships file
Context
Presentation relationships
46. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Fact
Context information
Decimal
XBRL Specification 2.1
47. Reusable data components - that can be used as needed in each of the UBL documents
decimals="INF" or decimals="2"
Integer
Predefined UBL elements
Common Aggregate Components Schema
48. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
XBRL Instance Document .xml
Weight
XSLT
49. Remove a parent-child relationship - just made ineffectual
Root
Suppress
Unit of measure
Render or rendering
50. Used to associate labes to elements
Standard label
Element
Label relationships file
Prefix or namespace prefix
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