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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. Attribute of a monetary item type
Balance
Mapping
Attribute
Simple Element Definition
2. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Type or data type
Label
UBL
3. Process an instance document into a layout that facilitates readability and understanding of its contents
Element definition
Taxonomy
Render or rendering
Group or relationship group
4. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Prefix or namespace prefix
Type or data type
Abstract
SEC
5. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Type or data type
Validation
Presentation LinkBase
Context information
6. Associates references with authoritative literature with elements
IFRS Instance Document
Reference relationships file
Imputed value
Group or relationship group
7. Determining the elements that correspond to lines and columns in a financial statement
Attribute
Mapping
Label type
Weight
8. Defines the organizational relationships of elements using parent-child heirarchies
Concept
Group or relationship group
Presentations relationships file
Unit of measure
9. Define the type of data to be tagged with the element name
Validation
Type or data type
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
10. calculation relationship attribute
Integer
Weight
Scripting Code elements
Common Basic Components Schema
11. Discoverable Taxonomy Set
SEC
DTS
XBRL Specification 2.1
Linkbase
12. Additive relationships netween numeric items expressed as parent-child heirarchies
Presentations relationships file
Integer
Calculation relationships
XBRL Specification 2.1
13. Formatting instructions for data in the instance document
link:roleType
decimals="INF" or decimals="2"
StyleSheet
Weight
14. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
link:roleType
Caculation LinkBase
Taxonomy
Common Aggregate Components Schema
15. Express the number of decimal places
Decimal
DTS
XLink
XBRL
16. Vocabulary used for business documents.
Caculation LinkBase
Label type
UBL
Balance
17. kind of element
Item
Presentations relationships file
Common Aggregate Components Schema
SEC Extension Taxonomy
18. Human readable description of a reporting concept
SEC Extension Taxonomy
Taxonomy
Hierarchy
Element definition
19. Detailed description of XML syntax
FRTA
XBRL specification
Extension taxonomy
StyleSheet
20. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Common Aggregate Components Schema
decimals="INF" or decimals="2"
schemaRef
Calculation relationships file
21. Remove a parent-child relationship - just made ineffectual
Extension taxonomy
Suppress
Item
Type or data type
22. taxonomies for companies that report using US GAAP
Suppress
Hierarchy
XBRL US GAAP Taxonomies v1.0
Context information
23. XML file that contains business reporting information
Common Basic Components Schema
Scripting Code elements
Instance or instance document
Item
24. Declares Name and Type: string - integer - date and decimal
XBRL
Calculation relationships
Label type
Simple Element Definition
25. Multideminsional table
IFRS Instance Document
XBRL Specification 2.1
Hypercube
Name
26. Decimal attribute for "accurate value"
Line item
Common Aggregate Components Schema
Integer
decimals="INF" or decimals="2"
27. Used to associate labes to elements
link:roleType
Label relationships file
UBL
IFRS Instance Document
28. Defines Simple Elements and Complex (attribute Elements)
XLink
decimals="INF" or decimals="2"
Hypercube
Common Basic Components Schema
29. Defines XBRL elements and their attributes
Reference relationships file
XBRL US GAAP Taxonomies v1.0
Element names file
decimals="INF" or decimals="2"
30. IFRS is principles based
Prefix or namespace prefix
Element
Difference between US-GAAP & IFRS GAAP is rules based
Predefined UBL elements
31. XBRL technical term for element
Concept
Hypercube
Prefix or namespace prefix
Tag
32. Default label for an element
link:roleType
Concept
Standard label
Context information
33. Value that isn't specifically provided - but could be calculated
Context
Imputed value
Label
Decimal
34. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Render or rendering
Presentation relationships
XBRL specification
Mapping
35. Report specific information required by XBRL
Simple Element Definition
Label relationships file
Common Aggregate Components Schema
Context
36. XSLTA method of presenting the data in an instance document
Render or rendering
Standard label
Element
Presentation LinkBase
37. Distinguishing name for each distinct element
XBRL
Concept
Label type
Common Aggregate Components Schema
38. XBRL components
Group or relationship group
Element
UBL
Validation
39. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
XBRL Instance Document .xml
IFRS Instance Document
Standard label
40. Process of checking that instance documents meet the rules of XBRL specification
Validation
Fact
Label type
decimals="INF" or decimals="2"
41. Units in which numeric items have been measured
Attribute
Presentations relationships file
Render or rendering
Unit of measure
42. Unique identifier of an element in a taxonomy
Predefined UBL elements
Name
Prefix or namespace prefix
Balance
43. A meta-language used to create vocabularies such as XBRL and UBL
StyleSheet
Element definition
Instance or instance document
XML (Extensible markup language)
44. XBRL technical term for a relationships file
Extension taxonomy
Common Aggregate Components Schema
Simple Element Definition
Linkbase
45. Follows link:linkbaseRef
Name
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
link:roleType
46. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Suppress
Hierarchy
Common Aggregate Components Schema
47. Elements that appear on the rows of a table
Caculation LinkBase
Type or data type
Presentation LinkBase
Line item
48. Property of an element
Fact
Attribute
decimals="INF" or decimals="2"
Context
49. Native XML language for processing XML documents into other forms - a template matching language
XLink
DTS
XSLT
Caculation LinkBase
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
Group or relationship group
Period type
Presentation LinkBase
SEC
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