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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. Defines the organizational relationships of elements using parent-child heirarchies
Presentation relationships
Common Aggregate Components Schema
Hypercube
Presentations relationships file
2. Multideminsional table
FRTA
Integer
Hypercube
XBRL Instance Document .xml
3. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Taxonomy
IFRS Instance Document
Prefix or namespace prefix
4. Value that isn't specifically provided - but could be calculated
Unit of measure
Hypercube
Hierarchy
Imputed value
5. Decimal attribute for "accurate value"
XBRL Taxonomy
Validation
Decimal
decimals="INF" or decimals="2"
6. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Render or rendering
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
7. taxonomies for companies that report using US GAAP
decimals="INF" or decimals="2"
Imputed value
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
8. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Integer
SEC Extension Taxonomy
Suppress
XLink
9. XML file that contains business reporting information
SEC Extension Taxonomy
Fact
Element names file
Instance or instance document
10. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Predefined UBL elements
schemaRef
Name
XBRL Specification 2.1
11. Highest level of parent child heirarchy used to categorize item relationships
Caculation LinkBase
Unit of measure
Group or relationship group
Element
12. Declares Name - Type and Structure (sequence)
XBRL
Instance or instance document
Calculation relationships file
Complex Element Definition
13. Process of checking that instance documents meet the rules of XBRL specification
Line item
Validation
Hierarchy
Calculation relationships
14. calculation relationship attribute
Weight
Predefined UBL elements
Instance or instance document
Scripting Code elements
15. technical term for an element declaration file
FRTA
XBRL Specification 2.1
StyleSheet
Schema
16. Units in which numeric items have been measured
DTS
Instance or instance document
Common Aggregate Components Schema
Unit of measure
17. Describes a unit of data in an instance document // to apply markup to an instance document
Hierarchy
Standard label
XBRL Taxonomy
Tag
18. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context information
Prefix or namespace prefix
Abstract
Label type
19. Human readable description of a reporting concept
Element definition
Mapping
StyleSheet
Schema
20. top level of a tree
Hierarchy
Root
Abstract
schemaRef
21. Express the number of decimal places
Predefined UBL elements
Decimal
XSLT
Integer
22. Default label for an element
XBRL specification
Standard label
IFRS Instance Document
XBRL Taxonomy
23. Guides the creation and use of taxonomies by presenting a recommended design architecture
Imputed value
FRTA
Unit of measure
XBRL Instance Document .xml
24. Uses attributes to describe relationships between elements
link:roleType
XLink
XBRL specification
decimals="INF" or decimals="2"
25. File containing only calculation relationships
FRTA
XBRL Specification 2.1
Linkbase
Calculation relationships file
26. Same structure as XBRL Instance; different Taxonomy
XBRL
StyleSheet
XLink
IFRS Instance Document
27. Allows users to add to a published taxonomy to define new elements
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
XBRL Specification 2.1
Prefix or namespace prefix
28. Native XML language for processing XML documents into other forms - a template matching language
Period type
XSLT
link:roleType
Balance
29. Data type indicatign the element is stated in whole numbers
Abstract
Element names file
Integer
Element definition
30. Used to associate labes to elements
Taxonomy
Simple Element Definition
Period type
Label relationships file
31. Elements that appear on the rows of a table
Label type
XBRL Taxonomy
Line item
Group or relationship group
32. Human readable name for an element
Label
Linkbase
Calculation relationships
Reference relationships file
33. Attribute of a monetary item type
Prefix or namespace prefix
Balance
Element names file
Abstract
34. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Abstract
Instance or instance document
XML (Extensible markup language)
35. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL Instance Document .xml
Unit of measure
Caculation LinkBase
Integer
36. Property of an element
Item
Taxonomy
Label relationships file
Attribute
37. Defines XBRL elements and their attributes
Presentation relationships
Common Aggregate Components Schema
Item
Element names file
38. Defines elements and relationships; schema for a particular reporting group
Prefix or namespace prefix
Decimal
XBRL Instance Document .xml
XBRL Taxonomy
39. Detailed description of XML syntax
Reference relationships file
Element
XBRL Taxonomy
XBRL specification
40. Occurence in an instance document
Scripting Code elements
UBL
Fact
Decimal
41. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
XBRL Taxonomy
Attribute
decimals="INF" or decimals="2"
42. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Hierarchy
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
43. kind of element
Item
schemaRef
XBRL
DTS
44. XBRL technical term for element
Concept
Decimal
Schema
Element names file
45. Declares Name and Type: string - integer - date and decimal
Hierarchy
Simple Element Definition
Presentation LinkBase
XML (Extensible markup language)
46. Vocabulary used for business documents.
UBL
Element definition
XBRL Instance Document .xml
Reference relationships file
47. Footnote Disclosures Tagging found in ______.
Scripting Code elements
FRTA
XBRL Instance Document .xml
Hierarchy
48. Report specific information required by XBRL
Context
Line item
Taxonomy
Balance
49. IFRS is principles based
Instance or instance document
Difference between US-GAAP & IFRS GAAP is rules based
Context
Abstract
50. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Label
XLink
XSLT