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