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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
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
Item
2. Property of an element
Attribute
Extension taxonomy
XBRL Instance Document .xml
Presentations relationships file
3. Native XML language for processing XML documents into other forms - a template matching language
Element
Validation
XSLT
Extension taxonomy
4. Rules and Syntax for XBRL Instance Documents and Taxonomies
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
XBRL Specification 2.1
Calculation relationships file
5. Unique identifier of an element in a taxonomy
UBL
Reference relationships file
Name
XBRL specification
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
SEC
FRTA
Element definition
decimals="INF" or decimals="2"
7. Defines the organizational relationships of elements using parent-child heirarchies
Period type
Presentations relationships file
Label type
FRTA
8. Describes a unit of data in an instance document // to apply markup to an instance document
Unit of measure
Tag
Period type
DTS
9. Defines elements and relationships; schema for a particular reporting group
FRTA
Decimal
XBRL
XBRL Taxonomy
10. IFRS is principles based
Instance or instance document
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
11. Used to associate labes to elements
Label relationships file
Schema
XBRL specification
Caculation LinkBase
12. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Scripting Code elements
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
13. Determining the elements that correspond to lines and columns in a financial statement
Presentation LinkBase
Context
StyleSheet
Mapping
14. Follows link:linkbaseRef
Standard label
link:roleType
SEC
Element names file
15. Discoverable Taxonomy Set
Abstract
Type or data type
DTS
Predefined UBL elements
16. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Presentations relationships file
schemaRef
DTS
17. Report specific information required by XBRL
Context
Prefix or namespace prefix
Concept
XSLT
18. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
DTS
Decimal
Taxonomy
19. XBRL technical term for a relationships file
Concept
Name
XBRL specification
Linkbase
20. calculation relationship attribute
Complex Element Definition
XBRL specification
Weight
Difference between US-GAAP & IFRS GAAP is rules based
21. shorthand sequence of letter for a namespace
Imputed value
Prefix or namespace prefix
Period type
Hypercube
22. Decimal attribute for "accurate value"
Validation
Scripting Code elements
Root
decimals="INF" or decimals="2"
23. Attribute of a monetary item type
Balance
Fact
Taxonomy
UBL
24. Additive relationships netween numeric items expressed as parent-child heirarchies
schemaRef
Prefix or namespace prefix
Calculation relationships
Imputed value
25. Vocabulary used for business documents.
Type or data type
UBL
XBRL US GAAP Taxonomies v1.0
Taxonomy
26. technical term for an element declaration file
Schema
decimals="INF" or decimals="2"
Common Basic Components Schema
Suppress
27. Footnote Disclosures Tagging found in ______.
UBL
XBRL Instance Document .xml
Label type
Presentation LinkBase
28. Default label for an element
Validation
Instance or instance document
Standard label
Concept
29. Declares Name - Type and Structure (sequence)
Complex Element Definition
XBRL Specification 2.1
Simple Element Definition
Period type
30. Human readable description of a reporting concept
Suppress
Common Basic Components Schema
XBRL Taxonomy
Element definition
31. kind of element
Simple Element Definition
XBRL
Item
Unit of measure
32. XBRL technical term for element
Concept
Validation
IFRS Instance Document
Suppress
33. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Complex Element Definition
Scripting Code elements
Caculation LinkBase
Standard label
34. XBRL components
SEC Extension Taxonomy
Element
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
35. XML file that contains business reporting information
Element
Instance or instance document
XLink
Render or rendering
36. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Context
Calculation relationships
Caculation LinkBase
SEC Extension Taxonomy
37. taxonomies for companies that report using US GAAP
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
Scripting Code elements
Calculation relationships
38. Occurence in an instance document
Decimal
Element names file
Fact
Suppress
39. Extensible business reporting language - vocabulary used for financial reporting.
Common Aggregate Components Schema
XBRL
Validation
XBRL Specification 2.1
40. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL
schemaRef
Label relationships file
Scripting Code elements
41. top level of a tree
schemaRef
Fact
Hierarchy
Root
42. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
SEC
Taxonomy
Presentation relationships
Context information
43. Multideminsional table
Tag
Hypercube
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships file
44. Uses attributes to describe relationships between elements
XLink
Predefined UBL elements
Calculation relationships file
Calculation relationships
45. Express the number of decimal places
Name
SEC
Decimal
Predefined UBL elements
46. Define the type of data to be tagged with the element name
Type or data type
XBRL Specification 2.1
Fact
XBRL Instance Document .xml
47. Defines Complex (Parent) Elements
Common Aggregate Components Schema
SEC
Suppress
XBRL US GAAP Taxonomies v1.0
48. XSLTA method of presenting the data in an instance document
XBRL Taxonomy
Presentation LinkBase
FRTA
Group or relationship group
49. Declares Name and Type: string - integer - date and decimal
Instance or instance document
Simple Element Definition
Imputed value
Schema
50. Associates references with authoritative literature with elements
Tag
Element
Reference relationships file
Weight