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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.
XBRL Specification 2.1
Group or relationship group
Validation
XBRL
2. A meta-language used to create vocabularies such as XBRL and UBL
Element definition
XML (Extensible markup language)
XBRL Taxonomy
XBRL specification
3. Report specific information required by XBRL
Reference relationships file
XBRL Taxonomy
XBRL
Context
4. Associates references with authoritative literature with elements
Calculation relationships
Name
Root
Reference relationships file
5. Human readable name for an element
Period type
Complex Element Definition
Label
Reference relationships file
6. Defines XBRL elements and their attributes
DTS
UBL
Integer
Element names file
7. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Scripting Code elements
Root
Element
8. XML file that contains business reporting information
XBRL US GAAP Taxonomies v1.0
Instance or instance document
Presentation relationships
Decimal
9. Determining the elements that correspond to lines and columns in a financial statement
XBRL US GAAP Taxonomies v1.0
Reference relationships file
Mapping
IFRS Instance Document
10. Native XML language for processing XML documents into other forms - a template matching language
Fact
Root
XSLT
XBRL Specification 2.1
11. Remove a parent-child relationship - just made ineffectual
Suppress
Label type
Type or data type
XBRL
12. Used to associate labes to elements
Reference relationships file
IFRS Instance Document
Item
Label relationships file
13. Uses attributes to describe relationships between elements
Hypercube
Extension taxonomy
XLink
Balance
14. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Root
Prefix or namespace prefix
Complex Element Definition
15. Highest level of parent child heirarchy used to categorize item relationships
Name
Group or relationship group
FRTA
XBRL specification
16. Data type indicatign the element is stated in whole numbers
Scripting Code elements
Integer
XBRL Specification 2.1
UBL
17. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Concept
XML (Extensible markup language)
Presentation relationships
18. Follows link:linkbaseRef
Instance or instance document
link:roleType
DTS
Label
19. taxonomies for companies that report using US GAAP
Predefined UBL elements
Name
Context
XBRL US GAAP Taxonomies v1.0
20. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
UBL
XBRL Instance Document .xml
IFRS Instance Document
21. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Schema
SEC Extension Taxonomy
Label relationships file
Common Aggregate Components Schema
22. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
Context information
Caculation LinkBase
23. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
XBRL Instance Document .xml
Scripting Code elements
XLink
24. Allows users to add to a published taxonomy to define new elements
Suppress
Imputed value
Calculation relationships file
Extension taxonomy
25. Declares Name - Type and Structure (sequence)
SEC
Complex Element Definition
decimals="INF" or decimals="2"
Predefined UBL elements
26. Vocabulary used for business documents.
UBL
Linkbase
Attribute
Imputed value
27. File containing only calculation relationships
Calculation relationships file
XBRL Taxonomy
Calculation relationships
Schema
28. Declares Name and Type: string - integer - date and decimal
Mapping
Validation
Simple Element Definition
link:roleType
29. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Complex Element Definition
SEC
Period type
IFRS Instance Document
30. Detailed description of XML syntax
XBRL specification
Element
Calculation relationships file
Tag
31. XBRL technical term for element
XML (Extensible markup language)
Reference relationships file
Concept
Predefined UBL elements
32. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Tag
Render or rendering
Instance or instance document
33. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Calculation relationships
schemaRef
Prefix or namespace prefix
34. Used to express and navigate relationships
Taxonomy
XBRL specification
schemaRef
Hierarchy
35. XBRL components
Label relationships file
Element
Mapping
Presentation relationships
36. Value that isn't specifically provided - but could be calculated
Imputed value
Label type
DTS
Abstract
37. Footnote Disclosures Tagging found in ______.
Context
Caculation LinkBase
XBRL Instance Document .xml
Period type
38. calculation relationship attribute
Weight
XBRL US GAAP Taxonomies v1.0
Suppress
XLink
39. Default label for an element
Caculation LinkBase
Standard label
Common Basic Components Schema
Label type
40. Occurence in an instance document
Fact
Calculation relationships
SEC Extension Taxonomy
Element definition
41. top level of a tree
DTS
Root
Taxonomy
Common Basic Components Schema
42. Decimal attribute for "accurate value"
Line item
decimals="INF" or decimals="2"
Common Aggregate Components Schema
Reference relationships file
43. Elements that appear on the rows of a table
XML (Extensible markup language)
Line item
Tag
StyleSheet
44. Guides the creation and use of taxonomies by presenting a recommended design architecture
Line item
XML (Extensible markup language)
XBRL Specification 2.1
FRTA
45. Rules and Syntax for XBRL Instance Documents and Taxonomies
Element definition
XBRL Specification 2.1
schemaRef
XML (Extensible markup language)
46. Distinguishing name for each distinct element
Imputed value
Suppress
Label type
Scripting Code elements
47. Attribute of a monetary item type
Fact
Balance
Tag
Element
48. Human readable description of a reporting concept
XLink
UBL
Scripting Code elements
Element definition
49. Defines Simple Elements and Complex (attribute Elements)
Label
Calculation relationships
Common Basic Components Schema
schemaRef
50. kind of element
Context
Item
Presentation relationships
FRTA