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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. XSLTA method of presenting the data in an instance document
Attribute
Presentation LinkBase
Imputed value
XBRL US GAAP Taxonomies v1.0
2. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Integer
XBRL Specification 2.1
Extension taxonomy
SEC
3. Detailed description of XML syntax
XBRL specification
Label type
Common Aggregate Components Schema
Unit of measure
4. Multideminsional table
Predefined UBL elements
Taxonomy
Hypercube
Context
5. Property of an element
UBL
Simple Element Definition
Common Basic Components Schema
Attribute
6. Units in which numeric items have been measured
Unit of measure
Balance
link:roleType
Presentation LinkBase
7. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Render or rendering
SEC
XML (Extensible markup language)
8. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Item
Instance or instance document
Common Basic Components Schema
9. kind of element
Item
Extension taxonomy
Root
Common Basic Components Schema
10. Remove a parent-child relationship - just made ineffectual
XBRL specification
Suppress
Calculation relationships file
Context
11. Default label for an element
Context information
Imputed value
Standard label
UBL
12. XBRL components
decimals="INF" or decimals="2"
Element
Concept
Extension taxonomy
13. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XML (Extensible markup language)
Presentation LinkBase
Suppress
14. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
XBRL Instance Document .xml
UBL
XLink
15. Declares Name and Type: string - integer - date and decimal
StyleSheet
Mapping
Reference relationships file
Simple Element Definition
16. XML file that contains business reporting information
Context information
Instance or instance document
Line item
Predefined UBL elements
17. technical term for an element declaration file
XML (Extensible markup language)
Schema
Simple Element Definition
Mapping
18. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Presentation LinkBase
Extension taxonomy
decimals="INF" or decimals="2"
19. Value that isn't specifically provided - but could be calculated
Context information
Validation
Imputed value
Root
20. taxonomies for companies that report using US GAAP
XBRL Taxonomy
XBRL Specification 2.1
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
21. Declares Name - Type and Structure (sequence)
Common Basic Components Schema
Presentations relationships file
Complex Element Definition
Group or relationship group
22. Extensible business reporting language - vocabulary used for financial reporting.
Presentation relationships
XBRL
Taxonomy
Element
23. XBRL technical term for element
XML (Extensible markup language)
Fact
Concept
Label type
24. Guides the creation and use of taxonomies by presenting a recommended design architecture
Standard label
FRTA
Name
Root
25. Used to express and navigate relationships
Element definition
XBRL
Hierarchy
XBRL US GAAP Taxonomies v1.0
26. A meta-language used to create vocabularies such as XBRL and UBL
Hierarchy
XML (Extensible markup language)
link:roleType
Instance or instance document
27. Data type indicatign the element is stated in whole numbers
Integer
Common Aggregate Components Schema
XSLT
XBRL US GAAP Taxonomies v1.0
28. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Simple Element Definition
XBRL
Presentation relationships
Standard label
29. Process an instance document into a layout that facilitates readability and understanding of its contents
Scripting Code elements
Label
link:roleType
Render or rendering
30. Express the number of decimal places
Linkbase
Common Basic Components Schema
Decimal
Reference relationships file
31. Human readable name for an element
XBRL US GAAP Taxonomies v1.0
Standard label
Weight
Label
32. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Group or relationship group
Label type
Caculation LinkBase
33. calculation relationship attribute
Element
Context information
Weight
Calculation relationships
34. Additive relationships netween numeric items expressed as parent-child heirarchies
Simple Element Definition
XBRL Specification 2.1
Calculation relationships
Presentation LinkBase
35. IFRS is principles based
Unit of measure
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
DTS
36. Attribute of a monetary item type
Name
Fact
Balance
FRTA
37. Define the type of data to be tagged with the element name
FRTA
SEC Extension Taxonomy
Type or data type
Fact
38. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Common Basic Components Schema
Suppress
Type or data type
39. Defines elements and relationships; schema for a particular reporting group
Item
IFRS Instance Document
XLink
XBRL Taxonomy
40. Uses attributes to describe relationships between elements
Prefix or namespace prefix
Hypercube
Weight
XLink
41. Distinguishing name for each distinct element
Label type
SEC
Item
Abstract
42. Occurence in an instance document
Validation
UBL
Fact
Abstract
43. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Suppress
Element
Item
SEC Extension Taxonomy
44. Follows link:linkbaseRef
Presentations relationships file
Common Basic Components Schema
Linkbase
link:roleType
45. 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
Calculation relationships
Unit of measure
Caculation LinkBase
46. Native XML language for processing XML documents into other forms - a template matching language
Integer
XSLT
XBRL Specification 2.1
Label relationships file
47. Human readable description of a reporting concept
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Presentations relationships file
Element definition
48. Defines Complex (Parent) Elements
Prefix or namespace prefix
SEC Extension Taxonomy
Common Aggregate Components Schema
Caculation LinkBase
49. Report specific information required by XBRL
Common Aggregate Components Schema
Render or rendering
Label relationships file
Context
50. Defines XBRL elements and their attributes
Label type
Element names file
Unit of measure
Decimal