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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. Express the number of decimal places
Decimal
Common Basic Components Schema
Weight
Fact
2. Associates references with authoritative literature with elements
Reference relationships file
link:roleType
Standard label
SEC Extension Taxonomy
3. Extensible business reporting language - vocabulary used for financial reporting.
Validation
Extension taxonomy
Common Aggregate Components Schema
XBRL
4. Property of an element
Simple Element Definition
Prefix or namespace prefix
Root
Attribute
5. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Label relationships file
XBRL
Root
6. Report specific information required by XBRL
Context
Scripting Code elements
Unit of measure
Standard label
7. technical term for an element declaration file
Schema
Validation
decimals="INF" or decimals="2"
XBRL specification
8. Defines the organizational relationships of elements using parent-child heirarchies
UBL
Schema
Presentations relationships file
Hypercube
9. XBRL technical term for element
Balance
Simple Element Definition
Concept
SEC Extension Taxonomy
10. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Standard label
Fact
XBRL Specification 2.1
schemaRef
11. Guides the creation and use of taxonomies by presenting a recommended design architecture
XML (Extensible markup language)
Context information
link:roleType
FRTA
12. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
decimals="INF" or decimals="2"
Label type
SEC Extension Taxonomy
Calculation relationships
13. Defines Complex (Parent) Elements
Hierarchy
Common Aggregate Components Schema
XML (Extensible markup language)
Complex Element Definition
14. Describes a unit of data in an instance document // to apply markup to an instance document
Root
SEC Extension Taxonomy
Presentation relationships
Tag
15. Uses attributes to describe relationships between elements
XLink
UBL
Schema
Fact
16. Default label for an element
Standard label
UBL
Calculation relationships
Hierarchy
17. XBRL technical term for a relationships file
XBRL
Abstract
Linkbase
Label relationships file
18. Used to associate labes to elements
Root
Standard label
Period type
Label relationships file
19. Formatting instructions for data in the instance document
StyleSheet
Validation
link:roleType
Imputed value
20. Unique identifier of an element in a taxonomy
Simple Element Definition
Item
Name
Tag
21. Value that isn't specifically provided - but could be calculated
Reference relationships file
Imputed value
Integer
Instance or instance document
22. Human readable name for an element
Element names file
Imputed value
Label
Prefix or namespace prefix
23. Distinguishing name for each distinct element
Label type
decimals="INF" or decimals="2"
Group or relationship group
Complex Element Definition
24. Follows link:linkbaseRef
link:roleType
Suppress
Instance or instance document
Render or rendering
25. Attribute of a monetary item type
Balance
Common Aggregate Components Schema
Label
SEC Extension Taxonomy
26. Decimal attribute for "accurate value"
Difference between US-GAAP & IFRS GAAP is rules based
schemaRef
FRTA
decimals="INF" or decimals="2"
27. Defines elements and relationships; schema for a particular reporting group
StyleSheet
Fact
XBRL Taxonomy
Weight
28. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
Label type
Linkbase
29. top level of a tree
Root
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
XBRL Instance Document .xml
30. kind of element
Standard label
Label type
Reference relationships file
Item
31. Declares Name - Type and Structure (sequence)
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
XLink
StyleSheet
32. Declares Name and Type: string - integer - date and decimal
Common Basic Components Schema
Simple Element Definition
Extension taxonomy
Type or data type
33. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
IFRS Instance Document
Standard label
Decimal
34. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Calculation relationships
Hypercube
StyleSheet
35. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Element
Label type
Standard label
36. A meta-language used to create vocabularies such as XBRL and UBL
Element
Label type
Extension taxonomy
XML (Extensible markup language)
37. Same structure as XBRL Instance; different Taxonomy
Label relationships file
IFRS Instance Document
FRTA
Calculation relationships
38. Human readable description of a reporting concept
Mapping
Caculation LinkBase
Element definition
Abstract
39. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Period type
Context information
XBRL Taxonomy
Reference relationships file
40. Determining the elements that correspond to lines and columns in a financial statement
Mapping
XBRL
Schema
Element
41. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
Element
Presentations relationships file
XSLT
42. Data type indicatign the element is stated in whole numbers
Integer
Element names file
Tag
XBRL US GAAP Taxonomies v1.0
43. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL Instance Document .xml
Schema
Concept
Taxonomy
44. Attribute of an element that reflects whether it is reported as an instant or duration time period
Suppress
Period type
FRTA
IFRS Instance Document
45. Used to express and navigate relationships
Period type
Hierarchy
Schema
XBRL Taxonomy
46. Occurence in an instance document
Weight
Item
Fact
Validation
47. Defines XBRL elements and their attributes
XBRL specification
decimals="INF" or decimals="2"
Element names file
Abstract
48. Process an instance document into a layout that facilitates readability and understanding of its contents
UBL
Render or rendering
Fact
Complex Element Definition
49. calculation relationship attribute
Presentation LinkBase
Label relationships file
Weight
XBRL Instance Document .xml
50. XBRL components
Element
Element definition
Context information
Instance or instance document