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