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