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Test your basic knowledge |
XBRL
Subject
:
it-skills
Instructions:
Answer
50
questions in
20 minutes
.
2 minutes extra for reading the instructions.
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. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Balance
Caculation LinkBase
Line item
2. A meta-language used to create vocabularies such as XBRL and UBL
Common Aggregate Components Schema
Fact
FRTA
XML (Extensible markup language)
3. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Predefined UBL elements
Simple Element Definition
Concept
4. shorthand sequence of letter for a namespace
SEC Extension Taxonomy
Prefix or namespace prefix
Scripting Code elements
Fact
5. top level of a tree
decimals="INF" or decimals="2"
Common Basic Components Schema
Root
XBRL Taxonomy
6. Distinguishing name for each distinct element
link:roleType
Reference relationships file
Label type
Name
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Tag
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
SEC
8. Describes a unit of data in an instance document // to apply markup to an instance document
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
SEC
Tag
9. Determining the elements that correspond to lines and columns in a financial statement
Mapping
UBL
Line item
SEC Extension Taxonomy
10. Attribute of a monetary item type
Complex Element Definition
Common Basic Components Schema
Balance
Scripting Code elements
11. Used to express and navigate relationships
XBRL US GAAP Taxonomies v1.0
Fact
Calculation relationships
Hierarchy
12. taxonomies for companies that report using US GAAP
Hypercube
UBL
Taxonomy
XBRL US GAAP Taxonomies v1.0
13. Same structure as XBRL Instance; different Taxonomy
Attribute
Unit of measure
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
14. Defines Simple Elements and Complex (attribute Elements)
Extension taxonomy
Common Basic Components Schema
Element
Hypercube
15. Human readable description of a reporting concept
Simple Element Definition
Context information
schemaRef
Element definition
16. Defines elements and relationships; schema for a particular reporting group
Hypercube
XBRL Taxonomy
Instance or instance document
Decimal
17. Remove a parent-child relationship - just made ineffectual
Calculation relationships
Instance or instance document
XBRL Specification 2.1
Suppress
18. Uses attributes to describe relationships between elements
Standard label
Hypercube
XLink
Prefix or namespace prefix
19. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL Taxonomy
Label type
Presentation relationships
schemaRef
20. calculation relationship attribute
SEC Extension Taxonomy
Period type
Weight
Imputed value
21. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Element definition
Scripting Code elements
Common Basic Components Schema
Schema
22. Extensible business reporting language - vocabulary used for financial reporting.
Integer
XBRL
XBRL Instance Document .xml
XSLT
23. Native XML language for processing XML documents into other forms - a template matching language
Attribute
Context
XSLT
Hierarchy
24. Report specific information required by XBRL
Presentation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Presentations relationships file
Context
25. Default label for an element
Concept
XBRL US GAAP Taxonomies v1.0
Line item
Standard label
26. Defines Complex (Parent) Elements
Name
Common Aggregate Components Schema
Concept
Render or rendering
27. Occurence in an instance document
Fact
UBL
Predefined UBL elements
Item
28. Property of an element
XBRL Specification 2.1
Attribute
XSLT
Imputed value
29. XSLTA method of presenting the data in an instance document
Decimal
Imputed value
Presentation LinkBase
Taxonomy
30. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Label
XSLT
XBRL Specification 2.1
31. XML file that contains business reporting information
Reference relationships file
Instance or instance document
Hypercube
Extension taxonomy
32. Additive relationships netween numeric items expressed as parent-child heirarchies
Suppress
Calculation relationships
Calculation relationships file
decimals="INF" or decimals="2"
33. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Presentation relationships
Standard label
Instance or instance document
34. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
SEC Extension Taxonomy
Name
XBRL Instance Document .xml
35. kind of element
Reference relationships file
Instance or instance document
Schema
Item
36. Express the number of decimal places
schemaRef
Integer
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
37. Defines XBRL elements and their attributes
Element names file
Attribute
Group or relationship group
decimals="INF" or decimals="2"
38. technical term for an element declaration file
Tag
XLink
Schema
Line item
39. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
XLink
Weight
Integer
40. XBRL components
Validation
Presentation relationships
Label type
Element
41. Units in which numeric items have been measured
Imputed value
XML (Extensible markup language)
XBRL Instance Document .xml
Unit of measure
42. Process an instance document into a layout that facilitates readability and understanding of its contents
Element names file
SEC Extension Taxonomy
Attribute
Render or rendering
43. Data type indicatign the element is stated in whole numbers
Imputed value
Schema
schemaRef
Integer
44. Define the type of data to be tagged with the element name
Calculation relationships file
Schema
Balance
Type or data type
45. Associates references with authoritative literature with elements
Decimal
Reference relationships file
Suppress
Fact
46. Vocabulary used for business documents.
Standard label
Balance
UBL
XBRL Specification 2.1
47. Detailed description of XML syntax
XBRL specification
Concept
Context information
Linkbase
48. Guides the creation and use of taxonomies by presenting a recommended design architecture
Abstract
Name
FRTA
Type or data type
49. Human readable name for an element
link:roleType
Label
XSLT
Render or rendering
50. Multideminsional table
Predefined UBL elements
XBRL US GAAP Taxonomies v1.0
Hypercube
Common Basic Components Schema