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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)
Presentations relationships file
Decimal
Context information
Simple Element Definition
2. Occurence in an instance document
FRTA
XLink
Fact
Complex Element Definition
3. Unique identifier of an element in a taxonomy
XBRL specification
Name
Presentation LinkBase
XBRL
4. Default label for an element
Standard label
Validation
SEC Extension Taxonomy
Item
5. Attribute of a monetary item type
Schema
Balance
Scripting Code elements
Calculation relationships file
6. Elements that appear on the rows of a table
Line item
Predefined UBL elements
Reference relationships file
Extension taxonomy
7. Discoverable Taxonomy Set
Difference between US-GAAP & IFRS GAAP is rules based
Period type
DTS
XML (Extensible markup language)
8. Native XML language for processing XML documents into other forms - a template matching language
SEC Extension Taxonomy
XSLT
Hypercube
Element names file
9. Reusable data components - that can be used as needed in each of the UBL documents
SEC Extension Taxonomy
Common Basic Components Schema
Label
Predefined UBL elements
10. Detailed description of XML syntax
link:roleType
XBRL specification
XBRL Specification 2.1
Context information
11. XSLTA method of presenting the data in an instance document
FRTA
Tag
Abstract
Presentation LinkBase
12. Allows users to add to a published taxonomy to define new elements
Complex Element Definition
Predefined UBL elements
Instance or instance document
Extension taxonomy
13. Same structure as XBRL Instance; different Taxonomy
Linkbase
IFRS Instance Document
UBL
Difference between US-GAAP & IFRS GAAP is rules based
14. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element names file
IFRS Instance Document
DTS
Period type
15. Defines elements and relationships; schema for a particular reporting group
Label
DTS
XBRL Taxonomy
Schema
16. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC Extension Taxonomy
Caculation LinkBase
UBL
Taxonomy
17. Define the type of data to be tagged with the element name
Standard label
IFRS Instance Document
Type or data type
Weight
18. XBRL components
Reference relationships file
Common Aggregate Components Schema
Element
Concept
19. Property of an element
SEC Extension Taxonomy
Validation
Attribute
Root
20. Defines XBRL elements and their attributes
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
Element names file
Calculation relationships
21. File containing only calculation relationships
Calculation relationships file
Concept
Type or data type
Presentations relationships file
22. Follows link:linkbaseRef
Instance or instance document
Element definition
link:roleType
XML (Extensible markup language)
23. Human readable description of a reporting concept
Attribute
Element definition
Concept
Element
24. calculation relationship attribute
decimals="INF" or decimals="2"
Context
Common Basic Components Schema
Weight
25. Multideminsional table
Predefined UBL elements
Hypercube
Root
Scripting Code elements
26. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Instance or instance document
Standard label
SEC
XBRL Taxonomy
27. Human readable name for an element
Schema
Label
Abstract
Group or relationship group
28. XML file that contains business reporting information
IFRS Instance Document
Concept
Instance or instance document
Render or rendering
29. Units in which numeric items have been measured
Unit of measure
Presentations relationships file
XBRL specification
XML (Extensible markup language)
30. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
Standard label
Calculation relationships
Predefined UBL elements
31. Value that isn't specifically provided - but could be calculated
Imputed value
Predefined UBL elements
Hierarchy
Label type
32. Defines the organizational relationships of elements using parent-child heirarchies
Caculation LinkBase
Presentations relationships file
Prefix or namespace prefix
Calculation relationships file
33. Rules and Syntax for XBRL Instance Documents and Taxonomies
Imputed value
Calculation relationships
Concept
XBRL Specification 2.1
34. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Extension taxonomy
Concept
schemaRef
link:roleType
35. Distinguishing name for each distinct element
Label type
Calculation relationships
Element names file
Label
36. Express the number of decimal places
Calculation relationships file
Linkbase
Decimal
Prefix or namespace prefix
37. Used to associate labes to elements
FRTA
Name
Label relationships file
XBRL specification
38. Uses attributes to describe relationships between elements
Prefix or namespace prefix
XBRL Taxonomy
Unit of measure
XLink
39. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
Validation
Common Basic Components Schema
40. Declares Name and Type: string - integer - date and decimal
Abstract
Render or rendering
Mapping
Simple Element Definition
41. Guides the creation and use of taxonomies by presenting a recommended design architecture
XBRL specification
Integer
Root
FRTA
42. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation LinkBase
Imputed value
Scripting Code elements
Presentation relationships
43. XBRL technical term for a relationships file
Prefix or namespace prefix
Label
Linkbase
Element
44. Data type indicatign the element is stated in whole numbers
Weight
Integer
Calculation relationships file
Scripting Code elements
45. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Scripting Code elements
Line item
XBRL Taxonomy
46. taxonomies for companies that report using US GAAP
Item
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
XLink
47. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
schemaRef
decimals="INF" or decimals="2"
XBRL Specification 2.1
48. Declares Name - Type and Structure (sequence)
Complex Element Definition
Element names file
Element
Schema
49. Vocabulary used for business documents.
UBL
link:roleType
Context
Label type
50. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Taxonomy
link:roleType
Weight
Render or rendering