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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. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
FRTA
Hypercube
SEC Extension Taxonomy
link:roleType
2. Report specific information required by XBRL
Context
Balance
Tag
Scripting Code elements
3. technical term for an element declaration file
Complex Element Definition
Schema
link:roleType
Presentations relationships file
4. Human readable name for an element
Name
XML (Extensible markup language)
Hierarchy
Label
5. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Balance
decimals="INF" or decimals="2"
Context information
6. Units in which numeric items have been measured
link:roleType
Suppress
Validation
Unit of measure
7. Define the type of data to be tagged with the element name
Common Aggregate Components Schema
Type or data type
Instance or instance document
Calculation relationships
8. Process of checking that instance documents meet the rules of XBRL specification
Schema
Imputed value
XSLT
Validation
9. Uses attributes to describe relationships between elements
DTS
XLink
Scripting Code elements
XML (Extensible markup language)
10. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Simple Element Definition
DTS
XLink
11. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
decimals="INF" or decimals="2"
XBRL Specification 2.1
Caculation LinkBase
Prefix or namespace prefix
12. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Prefix or namespace prefix
Scripting Code elements
Weight
13. Follows link:linkbaseRef
Calculation relationships
link:roleType
Name
StyleSheet
14. shorthand sequence of letter for a namespace
Prefix or namespace prefix
decimals="INF" or decimals="2"
Extension taxonomy
Context
15. Remove a parent-child relationship - just made ineffectual
Scripting Code elements
DTS
Balance
Suppress
16. Occurence in an instance document
Fact
Element names file
Predefined UBL elements
Item
17. calculation relationship attribute
Weight
Complex Element Definition
XBRL Instance Document .xml
Period type
18. Property of an element
Imputed value
Linkbase
Mapping
Attribute
19. Defines Complex (Parent) Elements
Integer
Instance or instance document
Imputed value
Common Aggregate Components Schema
20. Reusable data components - that can be used as needed in each of the UBL documents
Item
Predefined UBL elements
Standard label
Hypercube
21. Attribute of a monetary item type
Fact
Taxonomy
XBRL Instance Document .xml
Balance
22. Declares Name - Type and Structure (sequence)
Complex Element Definition
Schema
Presentation LinkBase
XBRL Taxonomy
23. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Abstract
Mapping
Group or relationship group
24. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
StyleSheet
Abstract
Linkbase
XBRL Taxonomy
25. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Calculation relationships file
Group or relationship group
Calculation relationships
Context information
26. Associates references with authoritative literature with elements
Reference relationships file
Prefix or namespace prefix
SEC Extension Taxonomy
Taxonomy
27. Attribute of an element that reflects whether it is reported as an instant or duration time period
UBL
Period type
Instance or instance document
Predefined UBL elements
28. Vocabulary used for business documents.
Mapping
UBL
Period type
Name
29. XBRL technical term for element
Concept
Prefix or namespace prefix
Render or rendering
Type or data type
30. Default label for an element
XLink
Standard label
link:roleType
Difference between US-GAAP & IFRS GAAP is rules based
31. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Mapping
XSLT
XBRL US GAAP Taxonomies v1.0
32. Discoverable Taxonomy Set
DTS
Weight
XBRL specification
Balance
33. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Label type
XSLT
Predefined UBL elements
34. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
Unit of measure
Presentation LinkBase
35. kind of element
Item
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
XBRL Instance Document .xml
36. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Validation
Render or rendering
Fact
37. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL US GAAP Taxonomies v1.0
Tag
Simple Element Definition
Hypercube
38. Detailed description of XML syntax
Label
XBRL specification
Instance or instance document
Caculation LinkBase
39. XBRL technical term for a relationships file
Name
Root
Predefined UBL elements
Linkbase
40. XML file that contains business reporting information
Instance or instance document
Predefined UBL elements
decimals="INF" or decimals="2"
XML (Extensible markup language)
41. top level of a tree
Presentation relationships
Calculation relationships file
Root
link:roleType
42. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Render or rendering
Abstract
Decimal
schemaRef
43. Defines elements and relationships; schema for a particular reporting group
UBL
XBRL US GAAP Taxonomies v1.0
Label
XBRL Taxonomy
44. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Hypercube
SEC
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
45. Footnote Disclosures Tagging found in ______.
XBRL Taxonomy
Complex Element Definition
XBRL Instance Document .xml
Instance or instance document
46. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
link:roleType
Presentation relationships
XLink
SEC Extension Taxonomy
47. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Group or relationship group
link:roleType
Presentations relationships file
48. Distinguishing name for each distinct element
Common Basic Components Schema
Label type
link:roleType
XBRL US GAAP Taxonomies v1.0
49. Human readable description of a reporting concept
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Element definition
XLink
50. Defines the organizational relationships of elements using parent-child heirarchies
XBRL Instance Document .xml
link:roleType
Presentations relationships file
XBRL Taxonomy