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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. Report specific information required by XBRL
Imputed value
XBRL specification
Render or rendering
Context
2. Occurence in an instance document
Element definition
Imputed value
Hierarchy
Fact
3. kind of element
Type or data type
Label relationships file
Prefix or namespace prefix
Item
4. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Line item
Abstract
Type or data type
XBRL US GAAP Taxonomies v1.0
5. Formatting instructions for data in the instance document
Taxonomy
StyleSheet
Weight
XSLT
6. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
schemaRef
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
7. Defines elements and relationships; schema for a particular reporting group
Period type
Caculation LinkBase
XBRL Taxonomy
Presentation LinkBase
8. Rules and Syntax for XBRL Instance Documents and Taxonomies
Weight
Decimal
Attribute
XBRL Specification 2.1
9. top level of a tree
Fact
Presentation relationships
Root
Calculation relationships
10. Express the number of decimal places
Decimal
Root
Label
Context
11. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL Taxonomy
XLink
schemaRef
Presentation relationships
12. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Type or data type
link:roleType
UBL
Context information
13. Units in which numeric items have been measured
Simple Element Definition
Prefix or namespace prefix
StyleSheet
Unit of measure
14. IFRS is principles based
Label type
Element definition
Difference between US-GAAP & IFRS GAAP is rules based
Root
15. Associates references with authoritative literature with elements
UBL
Reference relationships file
Fact
SEC
16. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Presentation LinkBase
XML (Extensible markup language)
Schema
Taxonomy
17. Uses attributes to describe relationships between elements
XLink
Common Basic Components Schema
Element
Hierarchy
18. Default label for an element
Suppress
Standard label
Presentation relationships
Predefined UBL elements
19. Reusable data components - that can be used as needed in each of the UBL documents
Schema
Mapping
Presentation relationships
Predefined UBL elements
20. calculation relationship attribute
XBRL US GAAP Taxonomies v1.0
Hierarchy
Weight
Suppress
21. Value that isn't specifically provided - but could be calculated
XBRL Taxonomy
link:roleType
Imputed value
XSLT
22. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Suppress
XML (Extensible markup language)
Validation
23. Follows link:linkbaseRef
SEC Extension Taxonomy
Linkbase
Integer
link:roleType
24. Defines Complex (Parent) Elements
Label relationships file
XML (Extensible markup language)
XBRL specification
Common Aggregate Components Schema
25. Extensible business reporting language - vocabulary used for financial reporting.
Calculation relationships file
XBRL Taxonomy
IFRS Instance Document
XBRL
26. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Label relationships file
Presentations relationships file
XBRL Instance Document .xml
27. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XSLT
schemaRef
Hypercube
SEC Extension Taxonomy
28. Defines XBRL elements and their attributes
Element names file
IFRS Instance Document
Presentations relationships file
Abstract
29. Elements that appear on the rows of a table
Linkbase
Calculation relationships file
Group or relationship group
Line item
30. Determining the elements that correspond to lines and columns in a financial statement
Prefix or namespace prefix
UBL
Abstract
Mapping
31. Data type indicatign the element is stated in whole numbers
Integer
decimals="INF" or decimals="2"
Hypercube
XBRL Instance Document .xml
32. Distinguishing name for each distinct element
Label type
Suppress
Attribute
FRTA
33. Human readable description of a reporting concept
Element definition
Caculation LinkBase
Line item
Group or relationship group
34. Allows users to add to a published taxonomy to define new elements
XBRL specification
Integer
Extension taxonomy
Simple Element Definition
35. File containing only calculation relationships
Calculation relationships file
Common Basic Components Schema
Group or relationship group
Decimal
36. shorthand sequence of letter for a namespace
Calculation relationships
Prefix or namespace prefix
UBL
Linkbase
37. Unique identifier of an element in a taxonomy
Weight
Name
Tag
FRTA
38. Property of an element
Root
Calculation relationships file
Name
Attribute
39. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Schema
Integer
Presentation LinkBase
40. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
UBL
Reference relationships file
Taxonomy
41. Declares Name - Type and Structure (sequence)
Complex Element Definition
Label
XLink
Line item
42. XBRL technical term for a relationships file
Linkbase
XBRL Specification 2.1
SEC Extension Taxonomy
Abstract
43. Highest level of parent child heirarchy used to categorize item relationships
SEC
Integer
Group or relationship group
XBRL specification
44. Declares Name and Type: string - integer - date and decimal
XBRL US GAAP Taxonomies v1.0
Item
Simple Element Definition
Linkbase
45. XBRL components
Element
Simple Element Definition
Predefined UBL elements
Difference between US-GAAP & IFRS GAAP is rules based
46. Vocabulary used for business documents.
Hierarchy
Element names file
UBL
Line item
47. Footnote Disclosures Tagging found in ______.
SEC Extension Taxonomy
Presentation LinkBase
XBRL Instance Document .xml
Integer
48. XML file that contains business reporting information
Extension taxonomy
Simple Element Definition
Label type
Instance or instance document
49. XBRL technical term for element
Imputed value
Concept
decimals="INF" or decimals="2"
Line item
50. Used to express and navigate relationships
Element names file
Linkbase
Hierarchy
StyleSheet