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