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