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