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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. Used to express and navigate relationships
Hierarchy
Caculation LinkBase
XBRL Instance Document .xml
Context information
2. Distinguishing name for each distinct element
Period type
schemaRef
XBRL Specification 2.1
Label type
3. kind of element
UBL
Concept
Item
XBRL US GAAP Taxonomies v1.0
4. Report specific information required by XBRL
Context
Imputed value
Tag
decimals="INF" or decimals="2"
5. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Schema
Item
XBRL Specification 2.1
6. technical term for an element declaration file
link:roleType
Schema
Context
XBRL specification
7. top level of a tree
Root
Context information
Schema
FRTA
8. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Integer
Item
Presentation relationships
Fact
9. Follows link:linkbaseRef
Suppress
link:roleType
Element definition
Prefix or namespace prefix
10. Defines Complex (Parent) Elements
UBL
XBRL
Common Aggregate Components Schema
link:roleType
11. Human readable name for an element
Label
SEC
Calculation relationships
Label type
12. calculation relationship attribute
Tag
Reference relationships file
Fact
Weight
13. Default label for an element
Calculation relationships file
schemaRef
Context
Standard label
14. XSLTA method of presenting the data in an instance document
Presentation LinkBase
XBRL specification
SEC Extension Taxonomy
Decimal
15. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Line item
Taxonomy
schemaRef
XBRL Taxonomy
16. Define the type of data to be tagged with the element name
XBRL
Type or data type
Instance or instance document
UBL
17. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Common Basic Components Schema
Complex Element Definition
Common Aggregate Components Schema
18. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Linkbase
Element names file
Element
19. Defines Simple Elements and Complex (attribute Elements)
Unit of measure
SEC Extension Taxonomy
XBRL
Common Basic Components Schema
20. Determining the elements that correspond to lines and columns in a financial statement
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
Mapping
schemaRef
21. Rules and Syntax for XBRL Instance Documents and Taxonomies
Extension taxonomy
Common Basic Components Schema
UBL
XBRL Specification 2.1
22. Multideminsional table
Hypercube
Presentation LinkBase
IFRS Instance Document
Linkbase
23. Reusable data components - that can be used as needed in each of the UBL documents
SEC Extension Taxonomy
Prefix or namespace prefix
Context
Predefined UBL elements
24. Vocabulary used for business documents.
UBL
Common Aggregate Components Schema
Caculation LinkBase
Unit of measure
25. XBRL components
Context information
Render or rendering
Hierarchy
Element
26. Same structure as XBRL Instance; different Taxonomy
Balance
IFRS Instance Document
Tag
Period type
27. Guides the creation and use of taxonomies by presenting a recommended design architecture
Line item
Calculation relationships
FRTA
Label type
28. Native XML language for processing XML documents into other forms - a template matching language
Label relationships file
Linkbase
XSLT
Balance
29. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Complex Element Definition
Common Basic Components Schema
Name
30. Declares Name and Type: string - integer - date and decimal
Linkbase
Simple Element Definition
Presentations relationships file
Label
31. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Type or data type
Prefix or namespace prefix
Group or relationship group
32. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Taxonomy
Context information
Difference between US-GAAP & IFRS GAAP is rules based
Concept
33. Units in which numeric items have been measured
link:roleType
Unit of measure
Prefix or namespace prefix
Tag
34. Formatting instructions for data in the instance document
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
UBL
StyleSheet
35. XBRL technical term for a relationships file
Linkbase
Item
Schema
Period type
36. Used to associate labes to elements
Tag
Integer
Decimal
Label relationships file
37. Attribute of an element that reflects whether it is reported as an instant or duration time period
decimals="INF" or decimals="2"
Group or relationship group
Period type
Predefined UBL elements
38. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Schema
SEC
Element definition
Line item
39. Human readable description of a reporting concept
SEC Extension Taxonomy
XBRL specification
Common Aggregate Components Schema
Element definition
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
IFRS Instance Document
Caculation LinkBase
Element
Fact
41. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
XBRL Specification 2.1
SEC
Presentation relationships
42. Occurence in an instance document
Fact
XLink
XBRL specification
decimals="INF" or decimals="2"
43. Value that isn't specifically provided - but could be calculated
Reference relationships file
IFRS Instance Document
Presentation LinkBase
Imputed value
44. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Render or rendering
SEC Extension Taxonomy
UBL
Presentation relationships
45. Attribute of a monetary item type
Balance
StyleSheet
Fact
link:roleType
46. Detailed description of XML syntax
XBRL Specification 2.1
Calculation relationships
XBRL specification
Label
47. Extensible business reporting language - vocabulary used for financial reporting.
Item
Complex Element Definition
XBRL
Concept
48. Defines XBRL elements and their attributes
StyleSheet
Concept
Label
Element names file
49. Describes a unit of data in an instance document // to apply markup to an instance document
XSLT
Tag
Label type
Element definition
50. Remove a parent-child relationship - just made ineffectual
Suppress
Element
UBL
Root