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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. Extensible business reporting language - vocabulary used for financial reporting.
Label type
Element definition
Period type
XBRL
2. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Period type
UBL
Taxonomy
Imputed value
3. top level of a tree
Scripting Code elements
Period type
Mapping
Root
4. Discoverable Taxonomy Set
StyleSheet
Element definition
XBRL Taxonomy
DTS
5. Elements that appear on the rows of a table
Context information
Calculation relationships
Line item
Presentations relationships file
6. Distinguishing name for each distinct element
Element names file
Label type
XBRL Instance Document .xml
Common Basic Components Schema
7. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Decimal
Caculation LinkBase
XBRL US GAAP Taxonomies v1.0
Reference relationships file
8. Human readable description of a reporting concept
Element definition
link:roleType
XBRL Instance Document .xml
Line item
9. Attribute of an element that reflects whether it is reported as an instant or duration time period
Decimal
Weight
Prefix or namespace prefix
Period type
10. XBRL technical term for a relationships file
Element
Type or data type
Taxonomy
Linkbase
11. Uses attributes to describe relationships between elements
Presentation relationships
XLink
Fact
Element names file
12. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
XBRL Taxonomy
Item
Name
13. calculation relationship attribute
Weight
Concept
XBRL
Common Basic Components Schema
14. Guides the creation and use of taxonomies by presenting a recommended design architecture
Root
FRTA
Unit of measure
Label
15. Define the type of data to be tagged with the element name
Calculation relationships file
Type or data type
Standard label
Complex Element Definition
16. Decimal attribute for "accurate value"
SEC Extension Taxonomy
Balance
Extension taxonomy
decimals="INF" or decimals="2"
17. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Fact
Balance
StyleSheet
18. Value that isn't specifically provided - but could be calculated
Imputed value
SEC
link:roleType
Prefix or namespace prefix
19. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Simple Element Definition
Caculation LinkBase
Validation
Abstract
20. Occurence in an instance document
Fact
UBL
Label relationships file
Line item
21. Multideminsional table
Hypercube
Abstract
DTS
SEC Extension Taxonomy
22. Defines the organizational relationships of elements using parent-child heirarchies
Complex Element Definition
Presentations relationships file
Mapping
Extension taxonomy
23. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Difference between US-GAAP & IFRS GAAP is rules based
Tag
Context
Context information
24. Report specific information required by XBRL
Presentation relationships
Complex Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
Context
25. Used to express and navigate relationships
Hierarchy
Presentation relationships
Suppress
Predefined UBL elements
26. taxonomies for companies that report using US GAAP
Standard label
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
Reference relationships file
27. Allows users to add to a published taxonomy to define new elements
StyleSheet
Integer
Hypercube
Extension taxonomy
28. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
XBRL Instance Document .xml
Prefix or namespace prefix
Caculation LinkBase
29. Defines Simple Elements and Complex (attribute Elements)
Imputed value
Name
Common Basic Components Schema
Common Aggregate Components Schema
30. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Tag
link:roleType
Calculation relationships file
Presentation relationships
31. Determining the elements that correspond to lines and columns in a financial statement
Context information
Simple Element Definition
Mapping
Common Aggregate Components Schema
32. XBRL technical term for element
XSLT
Concept
XLink
Balance
33. Used to associate labes to elements
Label relationships file
Common Basic Components Schema
Extension taxonomy
Context
34. A meta-language used to create vocabularies such as XBRL and UBL
Standard label
XML (Extensible markup language)
Group or relationship group
Tag
35. Declares Name - Type and Structure (sequence)
Complex Element Definition
StyleSheet
Context
Prefix or namespace prefix
36. Data type indicatign the element is stated in whole numbers
StyleSheet
Imputed value
Simple Element Definition
Integer
37. XML file that contains business reporting information
Presentation LinkBase
Item
Instance or instance document
decimals="INF" or decimals="2"
38. Additive relationships netween numeric items expressed as parent-child heirarchies
Element names file
Standard label
IFRS Instance Document
Calculation relationships
39. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
link:roleType
XBRL Specification 2.1
40. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Linkbase
Line item
StyleSheet
41. Property of an element
Instance or instance document
Common Aggregate Components Schema
Linkbase
Attribute
42. Formatting instructions for data in the instance document
Calculation relationships
Scripting Code elements
StyleSheet
XML (Extensible markup language)
43. Detailed description of XML syntax
XBRL specification
Complex Element Definition
Context information
SEC
44. Follows link:linkbaseRef
XLink
Validation
Label relationships file
link:roleType
45. Footnote Disclosures Tagging found in ______.
Calculation relationships
Imputed value
XBRL Instance Document .xml
Reference relationships file
46. Defines XBRL elements and their attributes
Element names file
Presentation relationships
DTS
Context information
47. shorthand sequence of letter for a namespace
Element names file
Calculation relationships file
Prefix or namespace prefix
Label type
48. File containing only calculation relationships
Group or relationship group
XBRL
DTS
Calculation relationships file
49. Associates references with authoritative literature with elements
XSLT
Predefined UBL elements
Reference relationships file
Label type
50. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Mapping
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based