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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. Determining the elements that correspond to lines and columns in a financial statement
SEC
Mapping
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Instance Document .xml
2. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
schemaRef
Presentation relationships
Caculation LinkBase
XBRL Specification 2.1
3. Multideminsional table
Taxonomy
Presentations relationships file
Hypercube
Integer
4. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
StyleSheet
schemaRef
Attribute
Caculation LinkBase
5. XBRL components
Element definition
Tag
Unit of measure
Element
6. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label
Common Basic Components Schema
Abstract
Scripting Code elements
7. Used to associate labes to elements
Schema
Name
Unit of measure
Label relationships file
8. Units in which numeric items have been measured
Root
Predefined UBL elements
Instance or instance document
Unit of measure
9. Defines XBRL elements and their attributes
Integer
decimals="INF" or decimals="2"
SEC
Element names file
10. Defines Complex (Parent) Elements
Integer
Common Aggregate Components Schema
Element names file
Mapping
11. A meta-language used to create vocabularies such as XBRL and UBL
Presentation relationships
XML (Extensible markup language)
decimals="INF" or decimals="2"
Render or rendering
12. Declares Name - Type and Structure (sequence)
schemaRef
Complex Element Definition
XBRL Taxonomy
XBRL
13. XML file that contains business reporting information
decimals="INF" or decimals="2"
Instance or instance document
Presentation LinkBase
Balance
14. Unique identifier of an element in a taxonomy
Prefix or namespace prefix
StyleSheet
decimals="INF" or decimals="2"
Name
15. Data type indicatign the element is stated in whole numbers
SEC Extension Taxonomy
Label relationships file
Label
Integer
16. Additive relationships netween numeric items expressed as parent-child heirarchies
Type or data type
Hypercube
Calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
17. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Fact
Weight
XML (Extensible markup language)
Context information
18. Distinguishing name for each distinct element
Standard label
Weight
Label type
Context information
19. Human readable description of a reporting concept
Label
Element definition
FRTA
Balance
20. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Abstract
Extension taxonomy
SEC Extension Taxonomy
XSLT
21. Highest level of parent child heirarchy used to categorize item relationships
Linkbase
Element names file
Group or relationship group
XBRL specification
22. Express the number of decimal places
Element names file
Decimal
Label
Hypercube
23. Extensible business reporting language - vocabulary used for financial reporting.
IFRS Instance Document
XBRL
Hierarchy
Element definition
24. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
XSLT
Suppress
Scripting Code elements
25. XBRL technical term for element
XBRL Instance Document .xml
Common Basic Components Schema
Concept
Extension taxonomy
26. Uses attributes to describe relationships between elements
XLink
Difference between US-GAAP & IFRS GAAP is rules based
Predefined UBL elements
Attribute
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC
XBRL
IFRS Instance Document
Taxonomy
28. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Attribute
Common Aggregate Components Schema
Element definition
29. Footnote Disclosures Tagging found in ______.
Presentation LinkBase
XBRL Instance Document .xml
Type or data type
Linkbase
30. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Element definition
Schema
Integer
31. Define the type of data to be tagged with the element name
Standard label
Element definition
XBRL Specification 2.1
Type or data type
32. kind of element
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
Schema
Item
33. Report specific information required by XBRL
Presentations relationships file
Context
XSLT
Common Aggregate Components Schema
34. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Hierarchy
XBRL Instance Document .xml
XLink
35. Discoverable Taxonomy Set
Hypercube
DTS
SEC
Attribute
36. Rules and Syntax for XBRL Instance Documents and Taxonomies
Type or data type
Weight
XBRL Specification 2.1
Linkbase
37. Remove a parent-child relationship - just made ineffectual
XSLT
Suppress
XBRL Taxonomy
IFRS Instance Document
38. Detailed description of XML syntax
SEC Extension Taxonomy
Calculation relationships
Attribute
XBRL specification
39. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Hierarchy
Decimal
Abstract
40. Vocabulary used for business documents.
FRTA
UBL
Suppress
Label
41. Allows users to add to a published taxonomy to define new elements
FRTA
Extension taxonomy
link:roleType
SEC
42. calculation relationship attribute
Label
Weight
Fact
Reference relationships file
43. Declares Name and Type: string - integer - date and decimal
XBRL specification
link:roleType
Weight
Simple Element Definition
44. Default label for an element
Standard label
XBRL US GAAP Taxonomies v1.0
Element
schemaRef
45. Human readable name for an element
Label
Hypercube
Name
Concept
46. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Extension taxonomy
Mapping
Caculation LinkBase
Simple Element Definition
47. Formatting instructions for data in the instance document
link:roleType
StyleSheet
Fact
Simple Element Definition
48. Defines Simple Elements and Complex (attribute Elements)
Concept
Prefix or namespace prefix
Predefined UBL elements
Common Basic Components Schema
49. Attribute of a monetary item type
Period type
Balance
Attribute
Suppress
50. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Simple Element Definition
decimals="INF" or decimals="2"
SEC