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