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