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