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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. taxonomies for companies that report using US GAAP
Suppress
Hypercube
XBRL US GAAP Taxonomies v1.0
Prefix or namespace prefix
2. Value that isn't specifically provided - but could be calculated
XBRL Instance Document .xml
Extension taxonomy
Suppress
Imputed value
3. shorthand sequence of letter for a namespace
Presentation LinkBase
Presentations relationships file
Calculation relationships file
Prefix or namespace prefix
4. Used to express and navigate relationships
Label relationships file
XSLT
Hierarchy
Prefix or namespace prefix
5. Property of an element
XML (Extensible markup language)
Group or relationship group
Label type
Attribute
6. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
Attribute
Taxonomy
7. Defines the organizational relationships of elements using parent-child heirarchies
Extension taxonomy
Root
Presentations relationships file
Prefix or namespace prefix
8. XML file that contains business reporting information
Imputed value
XBRL
Instance or instance document
Schema
9. Defines elements and relationships; schema for a particular reporting group
Root
UBL
XBRL US GAAP Taxonomies v1.0
XBRL Taxonomy
10. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Weight
Predefined UBL elements
Context information
11. Detailed description of XML syntax
Common Basic Components Schema
Common Aggregate Components Schema
Presentation LinkBase
XBRL specification
12. Human readable description of a reporting concept
Element definition
Suppress
Calculation relationships
Hierarchy
13. Determining the elements that correspond to lines and columns in a financial statement
Taxonomy
Context information
Period type
Mapping
14. Occurence in an instance document
Fact
XSLT
Imputed value
XLink
15. Used to associate labes to elements
Label relationships file
Scripting Code elements
XBRL specification
DTS
16. Declares Name - Type and Structure (sequence)
Complex Element Definition
Imputed value
Item
SEC Extension Taxonomy
17. Units in which numeric items have been measured
Element definition
Label
Unit of measure
StyleSheet
18. calculation relationship attribute
Weight
Schema
DTS
Render or rendering
19. Highest level of parent child heirarchy used to categorize item relationships
Period type
Schema
Group or relationship group
XBRL Specification 2.1
20. Elements that appear on the rows of a table
Line item
Concept
Label relationships file
DTS
21. XSLTA method of presenting the data in an instance document
Calculation relationships
Presentation LinkBase
Tag
XBRL US GAAP Taxonomies v1.0
22. Rules and Syntax for XBRL Instance Documents and Taxonomies
Element names file
Calculation relationships file
Label relationships file
XBRL Specification 2.1
23. Follows link:linkbaseRef
link:roleType
XBRL Taxonomy
Suppress
Reference relationships file
24. Decimal attribute for "accurate value"
Line item
Element
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
25. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
XLink
StyleSheet
Concept
26. Formatting instructions for data in the instance document
StyleSheet
XBRL
Linkbase
Extension taxonomy
27. Express the number of decimal places
Common Basic Components Schema
Element
Decimal
Taxonomy
28. Distinguishing name for each distinct element
Hypercube
Presentation LinkBase
Presentations relationships file
Label type
29. File containing only calculation relationships
Calculation relationships file
SEC Extension Taxonomy
Calculation relationships
Taxonomy
30. XBRL technical term for a relationships file
UBL
Decimal
Hypercube
Linkbase
31. Remove a parent-child relationship - just made ineffectual
Calculation relationships file
Element names file
Suppress
Imputed value
32. Declares Name and Type: string - integer - date and decimal
Fact
Simple Element Definition
DTS
Reference relationships file
33. Define the type of data to be tagged with the element name
Type or data type
IFRS Instance Document
Simple Element Definition
Hypercube
34. Footnote Disclosures Tagging found in ______.
Root
XBRL Instance Document .xml
Caculation LinkBase
Imputed value
35. A meta-language used to create vocabularies such as XBRL and UBL
Abstract
IFRS Instance Document
link:roleType
XML (Extensible markup language)
36. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Specification 2.1
Extension taxonomy
Abstract
IFRS Instance Document
37. Process of checking that instance documents meet the rules of XBRL specification
Validation
Render or rendering
StyleSheet
Caculation LinkBase
38. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Instance or instance document
Element names file
Decimal
39. Attribute of an element that reflects whether it is reported as an instant or duration time period
Render or rendering
SEC
XBRL Specification 2.1
Period type
40. top level of a tree
SEC
Name
Root
DTS
41. Associates references with authoritative literature with elements
XBRL
Label type
Hierarchy
Reference relationships file
42. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
XBRL Instance Document .xml
StyleSheet
43. Unique identifier of an element in a taxonomy
Period type
Name
Type or data type
XBRL Specification 2.1
44. Data type indicatign the element is stated in whole numbers
Caculation LinkBase
Extension taxonomy
Common Aggregate Components Schema
Integer
45. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
UBL
Linkbase
Render or rendering
46. XBRL components
StyleSheet
Group or relationship group
Label
Element
47. Multideminsional table
Schema
XBRL US GAAP Taxonomies v1.0
Hypercube
Balance
48. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Element definition
Fact
schemaRef
49. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
decimals="INF" or decimals="2"
Context information
Weight
Presentation relationships
50. Defines Simple Elements and Complex (attribute Elements)
Schema
Line item
Concept
Common Basic Components Schema