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