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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. Declares Name and Type: string - integer - date and decimal
Line item
Simple Element Definition
Period type
StyleSheet
2. Process of checking that instance documents meet the rules of XBRL specification
Context information
Presentation LinkBase
Validation
Hierarchy
3. Declares Name - Type and Structure (sequence)
Line item
Complex Element Definition
Presentations relationships file
Period type
4. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Context
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
5. Elements that appear on the rows of a table
Line item
Taxonomy
Context information
XBRL specification
6. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Type or data type
XLink
XBRL Taxonomy
7. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Schema
Taxonomy
FRTA
Weight
8. technical term for an element declaration file
Concept
Schema
Calculation relationships
XSLT
9. Defines Simple Elements and Complex (attribute Elements)
Context
Weight
Complex Element Definition
Common Basic Components Schema
10. Follows link:linkbaseRef
Label
SEC Extension Taxonomy
link:roleType
Context
11. XBRL technical term for a relationships file
Predefined UBL elements
Linkbase
link:roleType
Line item
12. Reusable data components - that can be used as needed in each of the UBL documents
Taxonomy
Calculation relationships file
Element names file
Predefined UBL elements
13. Rules and Syntax for XBRL Instance Documents and Taxonomies
Element definition
XBRL specification
XBRL Specification 2.1
Mapping
14. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL specification
Type or data type
schemaRef
Calculation relationships file
15. A meta-language used to create vocabularies such as XBRL and UBL
FRTA
XML (Extensible markup language)
SEC Extension Taxonomy
Common Basic Components Schema
16. Extensible business reporting language - vocabulary used for financial reporting.
Group or relationship group
Element definition
Standard label
XBRL
17. calculation relationship attribute
link:roleType
Group or relationship group
XBRL Instance Document .xml
Weight
18. Same structure as XBRL Instance; different Taxonomy
Complex Element Definition
IFRS Instance Document
Period type
Type or data type
19. Report specific information required by XBRL
Balance
Context
Presentations relationships file
UBL
20. Process an instance document into a layout that facilitates readability and understanding of its contents
Instance or instance document
Element
Render or rendering
XBRL
21. XML file that contains business reporting information
Decimal
Integer
Instance or instance document
Common Aggregate Components Schema
22. Express the number of decimal places
Period type
Element names file
Decimal
XLink
23. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Validation
Schema
Name
24. shorthand sequence of letter for a namespace
XBRL Specification 2.1
Prefix or namespace prefix
Group or relationship group
Mapping
25. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Linkbase
Unit of measure
Presentation relationships
Simple Element Definition
26. Formatting instructions for data in the instance document
StyleSheet
Weight
Fact
Common Basic Components Schema
27. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Suppress
SEC
Difference between US-GAAP & IFRS GAAP is rules based
schemaRef
28. Define the type of data to be tagged with the element name
Label
Validation
Type or data type
Presentation relationships
29. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Difference between US-GAAP & IFRS GAAP is rules based
Unit of measure
Line item
30. Distinguishing name for each distinct element
Label type
Type or data type
Attribute
schemaRef
31. Multideminsional table
Integer
Hypercube
Schema
Complex Element Definition
32. Defines XBRL elements and their attributes
decimals="INF" or decimals="2"
Tag
Label relationships file
Element names file
33. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Suppress
Caculation LinkBase
Tag
Period type
34. Detailed description of XML syntax
XBRL specification
Label
Linkbase
Group or relationship group
35. Associates references with authoritative literature with elements
XML (Extensible markup language)
Context
Reference relationships file
Item
36. Remove a parent-child relationship - just made ineffectual
Suppress
Taxonomy
Label type
XML (Extensible markup language)
37. Value that isn't specifically provided - but could be calculated
Presentation LinkBase
Instance or instance document
Imputed value
Presentation relationships
38. Unique identifier of an element in a taxonomy
Name
Simple Element Definition
XBRL specification
XBRL Taxonomy
39. taxonomies for companies that report using US GAAP
XLink
Hypercube
XBRL US GAAP Taxonomies v1.0
Label relationships file
40. Human readable name for an element
StyleSheet
Label
XBRL Specification 2.1
XBRL Instance Document .xml
41. Used to express and navigate relationships
Group or relationship group
Scripting Code elements
Hierarchy
Root
42. Default label for an element
XBRL specification
Common Aggregate Components Schema
XBRL Specification 2.1
Standard label
43. Occurence in an instance document
Imputed value
Common Aggregate Components Schema
SEC Extension Taxonomy
Fact
44. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Common Aggregate Components Schema
Element
UBL
45. Determining the elements that correspond to lines and columns in a financial statement
Element
Instance or instance document
Mapping
Fact
46. Vocabulary used for business documents.
Complex Element Definition
DTS
Type or data type
UBL
47. Property of an element
Hypercube
Attribute
Element definition
Name
48. Units in which numeric items have been measured
Unit of measure
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
IFRS Instance Document
49. Attribute of a monetary item type
Balance
XBRL Instance Document .xml
Type or data type
Calculation relationships file
50. Defines elements and relationships; schema for a particular reporting group
Linkbase
Type or data type
XBRL Taxonomy
Integer