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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. Value that isn't specifically provided - but could be calculated
Scripting Code elements
Imputed value
FRTA
Tag
2. Units in which numeric items have been measured
link:roleType
Unit of measure
Weight
Instance or instance document
3. Attribute of an element that reflects whether it is reported as an instant or duration time period
XSLT
Instance or instance document
Period type
Fact
4. Process an instance document into a layout that facilitates readability and understanding of its contents
Common Basic Components Schema
Hierarchy
Presentation LinkBase
Render or rendering
5. Decimal attribute for "accurate value"
Group or relationship group
decimals="INF" or decimals="2"
Reference relationships file
XBRL Specification 2.1
6. Human readable description of a reporting concept
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
Unit of measure
Element definition
7. Uses attributes to describe relationships between elements
Context
Line item
XLink
XBRL specification
8. Process of checking that instance documents meet the rules of XBRL specification
Hierarchy
Validation
Label
Element definition
9. File containing only calculation relationships
Common Basic Components Schema
Calculation relationships file
Imputed value
Abstract
10. Elements that appear on the rows of a table
Item
Extension taxonomy
Line item
Instance or instance document
11. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
XLink
Integer
StyleSheet
12. Human readable name for an element
IFRS Instance Document
link:roleType
Common Basic Components Schema
Label
13. shorthand sequence of letter for a namespace
decimals="INF" or decimals="2"
Prefix or namespace prefix
Line item
schemaRef
14. XBRL components
StyleSheet
Suppress
Element
Render or rendering
15. XBRL technical term for a relationships file
Abstract
Linkbase
Prefix or namespace prefix
Concept
16. Used to express and navigate relationships
IFRS Instance Document
Complex Element Definition
Tag
Hierarchy
17. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Scripting Code elements
Tag
Item
18. Defines the organizational relationships of elements using parent-child heirarchies
Common Basic Components Schema
SEC Extension Taxonomy
XBRL Instance Document .xml
Presentations relationships file
19. Default label for an element
Type or data type
Standard label
Presentations relationships file
Common Aggregate Components Schema
20. Describes a unit of data in an instance document // to apply markup to an instance document
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
Tag
schemaRef
21. IFRS is principles based
Period type
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
Common Aggregate Components Schema
22. Attribute of a monetary item type
Hierarchy
Type or data type
SEC
Balance
23. Vocabulary used for business documents.
Taxonomy
UBL
Label relationships file
XBRL Taxonomy
24. taxonomies for companies that report using US GAAP
Item
XBRL Specification 2.1
Instance or instance document
XBRL US GAAP Taxonomies v1.0
25. calculation relationship attribute
UBL
Weight
Line item
XBRL Taxonomy
26. Unique identifier of an element in a taxonomy
Name
Mapping
Element names file
Integer
27. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Predefined UBL elements
Context information
SEC
Integer
28. Extensible business reporting language - vocabulary used for financial reporting.
decimals="INF" or decimals="2"
Root
XBRL
Balance
29. Discoverable Taxonomy Set
Tag
Fact
DTS
XBRL Instance Document .xml
30. kind of element
Weight
Balance
Item
XBRL Taxonomy
31. top level of a tree
Root
XML (Extensible markup language)
Tag
Period type
32. Follows link:linkbaseRef
Concept
link:roleType
Context information
Label type
33. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
IFRS Instance Document
Schema
XSLT
34. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL specification
Taxonomy
Item
DTS
35. Report specific information required by XBRL
Label
Context
Schema
Hypercube
36. Multideminsional table
Element
Integer
Presentations relationships file
Hypercube
37. Defines Simple Elements and Complex (attribute Elements)
UBL
XBRL Taxonomy
Common Basic Components Schema
Label type
38. XML file that contains business reporting information
Hierarchy
Instance or instance document
Balance
Mapping
39. XBRL technical term for element
Period type
decimals="INF" or decimals="2"
Concept
IFRS Instance Document
40. Defines elements and relationships; schema for a particular reporting group
Complex Element Definition
Label
XBRL Taxonomy
Calculation relationships file
41. Determining the elements that correspond to lines and columns in a financial statement
Label
Balance
Mapping
decimals="INF" or decimals="2"
42. Data type indicatign the element is stated in whole numbers
Prefix or namespace prefix
Tag
Integer
XBRL
43. Remove a parent-child relationship - just made ineffectual
Name
Extension taxonomy
Suppress
Abstract
44. XSLTA method of presenting the data in an instance document
Reference relationships file
Presentation LinkBase
Prefix or namespace prefix
Calculation relationships
45. Declares Name - Type and Structure (sequence)
Caculation LinkBase
XML (Extensible markup language)
Complex Element Definition
schemaRef
46. Used to associate labes to elements
Label relationships file
XBRL specification
XBRL Specification 2.1
Prefix or namespace prefix
47. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label type
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
XML (Extensible markup language)
48. Guides the creation and use of taxonomies by presenting a recommended design architecture
Validation
XBRL Taxonomy
FRTA
Label
49. Same structure as XBRL Instance; different Taxonomy
Label relationships file
Taxonomy
Concept
IFRS Instance Document
50. Define the type of data to be tagged with the element name
Fact
Presentations relationships file
Concept
Type or data type