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