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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. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
XBRL specification
2. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC
Integer
Taxonomy
Presentations relationships file
3. technical term for an element declaration file
Schema
XLink
Hypercube
XBRL Instance Document .xml
4. XBRL technical term for element
Item
Concept
Extension taxonomy
DTS
5. XML file that contains business reporting information
Abstract
Element definition
Prefix or namespace prefix
Instance or instance document
6. Data type indicatign the element is stated in whole numbers
Item
UBL
Line item
Integer
7. Associates references with authoritative literature with elements
Hierarchy
Reference relationships file
Caculation LinkBase
Element names file
8. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Integer
XBRL Specification 2.1
Presentation relationships
Render or rendering
9. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Simple Element Definition
XBRL Specification 2.1
DTS
10. calculation relationship attribute
XBRL US GAAP Taxonomies v1.0
Weight
Simple Element Definition
Complex Element Definition
11. Discoverable Taxonomy Set
Prefix or namespace prefix
Name
Standard label
DTS
12. Decimal attribute for "accurate value"
Scripting Code elements
decimals="INF" or decimals="2"
Presentation LinkBase
Decimal
13. Uses attributes to describe relationships between elements
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
XLink
Unit of measure
14. Rules and Syntax for XBRL Instance Documents and Taxonomies
Standard label
XBRL Specification 2.1
Mapping
Presentation relationships
15. kind of element
Item
XBRL specification
Standard label
Hypercube
16. Follows link:linkbaseRef
Complex Element Definition
Taxonomy
link:roleType
Unit of measure
17. Elements that appear on the rows of a table
Line item
Unit of measure
Element
Common Basic Components Schema
18. Distinguishing name for each distinct element
Element
Prefix or namespace prefix
Element definition
Label type
19. Property of an element
Scripting Code elements
Tag
Attribute
Presentation relationships
20. Occurence in an instance document
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Standard label
Fact
21. Attribute of a monetary item type
Validation
UBL
Balance
XLink
22. Express the number of decimal places
Decimal
XBRL Specification 2.1
Presentation relationships
Presentations relationships file
23. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Label
Mapping
SEC Extension Taxonomy
Line item
24. Used to associate labes to elements
Period type
XML (Extensible markup language)
Label relationships file
Line item
25. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Presentation LinkBase
Abstract
Context
Integer
26. taxonomies for companies that report using US GAAP
Mapping
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
27. Define the type of data to be tagged with the element name
Schema
Fact
Type or data type
UBL
28. Declares Name - Type and Structure (sequence)
Complex Element Definition
XBRL Instance Document .xml
Label type
Common Aggregate Components Schema
29. Default label for an element
UBL
Presentation relationships
Presentation LinkBase
Standard label
30. Native XML language for processing XML documents into other forms - a template matching language
link:roleType
Complex Element Definition
XBRL specification
XSLT
31. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
Fact
Context information
Common Aggregate Components Schema
32. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Hierarchy
Element names file
Difference between US-GAAP & IFRS GAAP is rules based
33. A meta-language used to create vocabularies such as XBRL and UBL
Label relationships file
XBRL specification
Predefined UBL elements
XML (Extensible markup language)
34. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
link:roleType
Label
Caculation LinkBase
Taxonomy
35. Value that isn't specifically provided - but could be calculated
Imputed value
Common Basic Components Schema
Weight
Element
36. Detailed description of XML syntax
XBRL specification
Label
Hierarchy
IFRS Instance Document
37. Highest level of parent child heirarchy used to categorize item relationships
Hypercube
Label type
Group or relationship group
Extension taxonomy
38. Allows users to add to a published taxonomy to define new elements
Integer
Extension taxonomy
link:roleType
Name
39. Footnote Disclosures Tagging found in ______.
Weight
Predefined UBL elements
Label
XBRL Instance Document .xml
40. XBRL technical term for a relationships file
Presentation relationships
Context information
Caculation LinkBase
Linkbase
41. XBRL components
Element definition
Element
Context
SEC
42. Human readable description of a reporting concept
Element definition
Group or relationship group
Render or rendering
XBRL specification
43. Defines elements and relationships; schema for a particular reporting group
XLink
XBRL Taxonomy
Fact
XBRL Instance Document .xml
44. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Label
Item
UBL
45. Units in which numeric items have been measured
decimals="INF" or decimals="2"
XML (Extensible markup language)
XBRL
Unit of measure
46. Same structure as XBRL Instance; different Taxonomy
XBRL
Item
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
47. Extensible business reporting language - vocabulary used for financial reporting.
Simple Element Definition
XBRL
Presentation relationships
Group or relationship group
48. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Calculation relationships
Reference relationships file
Item
49. Remove a parent-child relationship - just made ineffectual
Suppress
FRTA
Item
Label relationships file
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
StyleSheet
Line item
Period type
Attribute