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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
Root
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
Validation
2. Detailed description of XML syntax
Item
Name
Presentations relationships file
XBRL specification
3. calculation relationship attribute
Weight
Unit of measure
Calculation relationships
link:roleType
4. Used to express and navigate relationships
SEC Extension Taxonomy
Context
Period type
Hierarchy
5. XML file that contains business reporting information
XBRL specification
Group or relationship group
Suppress
Instance or instance document
6. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Validation
Presentation relationships
SEC Extension Taxonomy
SEC
7. Express the number of decimal places
XBRL Specification 2.1
Hypercube
Calculation relationships file
Decimal
8. Units in which numeric items have been measured
Unit of measure
Caculation LinkBase
Hierarchy
Calculation relationships
9. Report specific information required by XBRL
Context
Prefix or namespace prefix
FRTA
XSLT
10. Allows users to add to a published taxonomy to define new elements
Integer
Extension taxonomy
IFRS Instance Document
Concept
11. Default label for an element
Period type
DTS
Reference relationships file
Standard label
12. Property of an element
Attribute
Imputed value
StyleSheet
Element definition
13. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Hierarchy
XLink
Context information
XML (Extensible markup language)
14. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Tag
Taxonomy
SEC Extension Taxonomy
Label
15. XBRL components
XML (Extensible markup language)
Hypercube
Presentation LinkBase
Element
16. Process an instance document into a layout that facilitates readability and understanding of its contents
Label type
Render or rendering
Calculation relationships file
Abstract
17. Rules and Syntax for XBRL Instance Documents and Taxonomies
Scripting Code elements
Calculation relationships
XBRL Specification 2.1
Root
18. Multideminsional table
Standard label
Attribute
Difference between US-GAAP & IFRS GAAP is rules based
Hypercube
19. Guides the creation and use of taxonomies by presenting a recommended design architecture
Presentations relationships file
XBRL Specification 2.1
Abstract
FRTA
20. Human readable name for an element
Complex Element Definition
Label
SEC
Line item
21. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
DTS
Scripting Code elements
XBRL Specification 2.1
22. shorthand sequence of letter for a namespace
SEC
Integer
Balance
Prefix or namespace prefix
23. XBRL technical term for a relationships file
Linkbase
Group or relationship group
Validation
Calculation relationships file
24. Decimal attribute for "accurate value"
Name
decimals="INF" or decimals="2"
Unit of measure
Fact
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Line item
Fact
Taxonomy
26. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Caculation LinkBase
Abstract
XBRL
Reference relationships file
27. Define the type of data to be tagged with the element name
Type or data type
Tag
Validation
Label type
28. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Complex Element Definition
Standard label
XML (Extensible markup language)
29. Describes a unit of data in an instance document // to apply markup to an instance document
Imputed value
XBRL Specification 2.1
schemaRef
Tag
30. Native XML language for processing XML documents into other forms - a template matching language
Element names file
XLink
XSLT
Name
31. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
XLink
Abstract
XBRL Taxonomy
32. Uses attributes to describe relationships between elements
XLink
XBRL
Context
Integer
33. Unique identifier of an element in a taxonomy
Calculation relationships
Name
Reference relationships file
Weight
34. IFRS is principles based
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
Hierarchy
35. Determining the elements that correspond to lines and columns in a financial statement
XML (Extensible markup language)
Element names file
Mapping
Presentations relationships file
36. Same structure as XBRL Instance; different Taxonomy
Standard label
IFRS Instance Document
DTS
Taxonomy
37. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XML (Extensible markup language)
Scripting Code elements
XSLT
Weight
38. Defines the organizational relationships of elements using parent-child heirarchies
Standard label
Element definition
Presentations relationships file
Extension taxonomy
39. Process of checking that instance documents meet the rules of XBRL specification
decimals="INF" or decimals="2"
Predefined UBL elements
Simple Element Definition
Validation
40. Associates references with authoritative literature with elements
Caculation LinkBase
Reference relationships file
UBL
Simple Element Definition
41. top level of a tree
Root
XBRL
Element names file
XML (Extensible markup language)
42. Discoverable Taxonomy Set
Integer
IFRS Instance Document
Element
DTS
43. Declares Name - Type and Structure (sequence)
Complex Element Definition
Caculation LinkBase
XBRL specification
Period type
44. taxonomies for companies that report using US GAAP
Element
XBRL US GAAP Taxonomies v1.0
XSLT
Integer
45. Reusable data components - that can be used as needed in each of the UBL documents
Context information
Reference relationships file
Calculation relationships file
Predefined UBL elements
46. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Balance
StyleSheet
Integer
47. Defines XBRL elements and their attributes
Group or relationship group
Line item
Element names file
IFRS Instance Document
48. Defines elements and relationships; schema for a particular reporting group
Common Aggregate Components Schema
Presentations relationships file
Element names file
XBRL Taxonomy
49. Data type indicatign the element is stated in whole numbers
Unit of measure
Integer
schemaRef
Label relationships file
50. Elements that appear on the rows of a table
Weight
Attribute
Root
Line item