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