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