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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. A meta-language used to create vocabularies such as XBRL and UBL
decimals="INF" or decimals="2"
Standard label
DTS
XML (Extensible markup language)
2. Human readable name for an element
Label
Complex Element Definition
Linkbase
Fact
3. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
XBRL Taxonomy
Element
Weight
4. IFRS is principles based
Label type
Difference between US-GAAP & IFRS GAAP is rules based
Context information
link:roleType
5. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Render or rendering
Mapping
FRTA
6. Follows link:linkbaseRef
Caculation LinkBase
link:roleType
XML (Extensible markup language)
Extension taxonomy
7. File containing only calculation relationships
Simple Element Definition
Scripting Code elements
Context information
Calculation relationships file
8. Decimal attribute for "accurate value"
Hierarchy
Reference relationships file
Item
decimals="INF" or decimals="2"
9. Used to express and navigate relationships
decimals="INF" or decimals="2"
XBRL Specification 2.1
Scripting Code elements
Hierarchy
10. Determining the elements that correspond to lines and columns in a financial statement
Validation
Presentation LinkBase
Label type
Mapping
11. Define the type of data to be tagged with the element name
Balance
Element definition
Label type
Type or data type
12. Guides the creation and use of taxonomies by presenting a recommended design architecture
Prefix or namespace prefix
Element names file
Hierarchy
FRTA
13. taxonomies for companies that report using US GAAP
Caculation LinkBase
Integer
XBRL US GAAP Taxonomies v1.0
Period type
14. Property of an element
Presentation relationships
Validation
Attribute
Scripting Code elements
15. Extensible business reporting language - vocabulary used for financial reporting.
Simple Element Definition
Caculation LinkBase
XBRL
Taxonomy
16. Report specific information required by XBRL
Element definition
Context
Integer
Tag
17. Value that isn't specifically provided - but could be calculated
Balance
Common Basic Components Schema
Unit of measure
Imputed value
18. top level of a tree
Root
Simple Element Definition
Hierarchy
Abstract
19. XBRL components
Element
XBRL US GAAP Taxonomies v1.0
Imputed value
Balance
20. Multideminsional table
Complex Element Definition
Hypercube
Scripting Code elements
link:roleType
21. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Presentations relationships file
Instance or instance document
Render or rendering
22. Remove a parent-child relationship - just made ineffectual
Render or rendering
Taxonomy
Common Basic Components Schema
Suppress
23. Allows users to add to a published taxonomy to define new elements
Validation
Calculation relationships file
Group or relationship group
Extension taxonomy
24. XML file that contains business reporting information
Element definition
Instance or instance document
Schema
Complex Element Definition
25. Default label for an element
Standard label
Type or data type
link:roleType
Presentation relationships
26. Rules and Syntax for XBRL Instance Documents and Taxonomies
Name
Extension taxonomy
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
27. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Predefined UBL elements
Context information
Linkbase
Attribute
28. Formatting instructions for data in the instance document
Group or relationship group
Difference between US-GAAP & IFRS GAAP is rules based
IFRS Instance Document
StyleSheet
29. XSLTA method of presenting the data in an instance document
FRTA
Period type
Simple Element Definition
Presentation LinkBase
30. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element names file
Simple Element Definition
Presentation relationships
Period type
31. Defines Complex (Parent) Elements
Simple Element Definition
Common Aggregate Components Schema
decimals="INF" or decimals="2"
Standard label
32. XBRL technical term for element
Hypercube
Concept
Root
link:roleType
33. 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
Predefined UBL elements
Element names file
34. Defines Simple Elements and Complex (attribute Elements)
Caculation LinkBase
Common Basic Components Schema
Context information
XBRL US GAAP Taxonomies v1.0
35. Footnote Disclosures Tagging found in ______.
Unit of measure
Integer
XBRL Instance Document .xml
Taxonomy
36. Detailed description of XML syntax
Predefined UBL elements
Mapping
Hypercube
XBRL specification
37. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Prefix or namespace prefix
Taxonomy
Label relationships file
Imputed value
38. Process of checking that instance documents meet the rules of XBRL specification
Attribute
UBL
StyleSheet
Validation
39. Unique identifier of an element in a taxonomy
XBRL Specification 2.1
Tag
Weight
Name
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Standard label
Caculation LinkBase
Instance or instance document
Common Aggregate Components Schema
41. Human readable description of a reporting concept
Prefix or namespace prefix
UBL
XLink
Element definition
42. Express the number of decimal places
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
decimals="INF" or decimals="2"
SEC Extension Taxonomy
43. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Period type
XML (Extensible markup language)
Abstract
Line item
44. Defines the organizational relationships of elements using parent-child heirarchies
Root
Presentations relationships file
Extension taxonomy
Mapping
45. Native XML language for processing XML documents into other forms - a template matching language
SEC
XSLT
FRTA
Hypercube
46. shorthand sequence of letter for a namespace
XBRL Specification 2.1
Prefix or namespace prefix
Schema
Simple Element Definition
47. Occurence in an instance document
Imputed value
Presentation relationships
Fact
SEC
48. Reusable data components - that can be used as needed in each of the UBL documents
XBRL
Concept
Tag
Predefined UBL elements
49. Defines elements and relationships; schema for a particular reporting group
Calculation relationships
XBRL Taxonomy
Weight
Presentation relationships
50. Highest level of parent child heirarchy used to categorize item relationships
Integer
Caculation LinkBase
Element
Group or relationship group