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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. Report specific information required by XBRL
Calculation relationships
Context
decimals="INF" or decimals="2"
Hierarchy
2. Reusable data components - that can be used as needed in each of the UBL documents
Suppress
XLink
Predefined UBL elements
Name
3. Detailed description of XML syntax
Element definition
Predefined UBL elements
XBRL specification
Root
4. taxonomies for companies that report using US GAAP
Simple Element Definition
XBRL US GAAP Taxonomies v1.0
StyleSheet
Common Aggregate Components Schema
5. Remove a parent-child relationship - just made ineffectual
Line item
StyleSheet
Suppress
link:roleType
6. Attribute of a monetary item type
Element
Balance
SEC Extension Taxonomy
Attribute
7. XBRL technical term for a relationships file
Group or relationship group
XBRL Instance Document .xml
Linkbase
XSLT
8. Process of checking that instance documents meet the rules of XBRL specification
DTS
Tag
Presentations relationships file
Validation
9. Native XML language for processing XML documents into other forms - a template matching language
Render or rendering
Element
XSLT
Root
10. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XBRL Instance Document .xml
Presentations relationships file
Group or relationship group
11. Process an instance document into a layout that facilitates readability and understanding of its contents
Predefined UBL elements
Type or data type
FRTA
Render or rendering
12. Declares Name and Type: string - integer - date and decimal
decimals="INF" or decimals="2"
Hypercube
Simple Element Definition
Unit of measure
13. XBRL components
Line item
Element
Suppress
Fact
14. Used to express and navigate relationships
XSLT
Hierarchy
Suppress
XLink
15. Occurence in an instance document
Schema
Difference between US-GAAP & IFRS GAAP is rules based
SEC Extension Taxonomy
Fact
16. IFRS is principles based
Integer
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
Period type
17. Declares Name - Type and Structure (sequence)
Balance
Simple Element Definition
Complex Element Definition
Suppress
18. Extensible business reporting language - vocabulary used for financial reporting.
Context information
XLink
Render or rendering
XBRL
19. XBRL technical term for element
Presentation LinkBase
Concept
UBL
Calculation relationships file
20. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
XBRL Instance Document .xml
Prefix or namespace prefix
XLink
21. Vocabulary used for business documents.
UBL
Line item
Context
Mapping
22. Footnote Disclosures Tagging found in ______.
Integer
XBRL specification
XBRL Instance Document .xml
Fact
23. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Common Aggregate Components Schema
Schema
Abstract
Linkbase
24. Defines XBRL elements and their attributes
Element names file
Group or relationship group
Prefix or namespace prefix
Taxonomy
25. Property of an element
XBRL Specification 2.1
Attribute
Name
Standard label
26. technical term for an element declaration file
Reference relationships file
Imputed value
Schema
Type or data type
27. Default label for an element
SEC Extension Taxonomy
Caculation LinkBase
Standard label
Presentation LinkBase
28. Multideminsional table
Taxonomy
Balance
Instance or instance document
Hypercube
29. shorthand sequence of letter for a namespace
Validation
Prefix or namespace prefix
Root
Line item
30. Elements that appear on the rows of a table
Tag
Unit of measure
Suppress
Line item
31. Decimal attribute for "accurate value"
Reference relationships file
decimals="INF" or decimals="2"
Context information
SEC Extension Taxonomy
32. Allows users to add to a published taxonomy to define new elements
Label
Element definition
Group or relationship group
Extension taxonomy
33. Used to associate labes to elements
schemaRef
Label relationships file
Predefined UBL elements
Mapping
34. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Decimal
Context
Context information
35. Attribute of an element that reflects whether it is reported as an instant or duration time period
Instance or instance document
Root
Period type
Presentation relationships
36. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Decimal
Taxonomy
Calculation relationships file
Line item
37. Associates references with authoritative literature with elements
Taxonomy
Scripting Code elements
Reference relationships file
Element
38. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Tag
Scripting Code elements
Name
39. Human readable description of a reporting concept
Decimal
Taxonomy
FRTA
Element definition
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Imputed value
Suppress
Presentation relationships
Caculation LinkBase
41. XSLTA method of presenting the data in an instance document
XBRL Specification 2.1
Group or relationship group
Presentations relationships file
Presentation LinkBase
42. XML file that contains business reporting information
Instance or instance document
Label type
Concept
Element names file
43. Uses attributes to describe relationships between elements
Suppress
Decimal
Item
XLink
44. Follows link:linkbaseRef
Reference relationships file
Context
link:roleType
Simple Element Definition
45. Define the type of data to be tagged with the element name
Root
Decimal
XBRL Specification 2.1
Type or data type
46. Guides the creation and use of taxonomies by presenting a recommended design architecture
Type or data type
XLink
XBRL US GAAP Taxonomies v1.0
FRTA
47. Rules and Syntax for XBRL Instance Documents and Taxonomies
Complex Element Definition
Mapping
Item
XBRL Specification 2.1
48. Describes a unit of data in an instance document // to apply markup to an instance document
Complex Element Definition
Scripting Code elements
decimals="INF" or decimals="2"
Tag
49. kind of element
IFRS Instance Document
DTS
Presentations relationships file
Item
50. Unique identifier of an element in a taxonomy
IFRS Instance Document
SEC
Validation
Name