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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. Guides the creation and use of taxonomies by presenting a recommended design architecture
Schema
Instance or instance document
FRTA
Abstract
2. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Instance or instance document
Render or rendering
XBRL Instance Document .xml
Taxonomy
3. Report specific information required by XBRL
Complex Element Definition
Context
decimals="INF" or decimals="2"
FRTA
4. Defines elements and relationships; schema for a particular reporting group
Concept
Render or rendering
XBRL Taxonomy
XSLT
5. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Item
Render or rendering
Caculation LinkBase
6. Human readable description of a reporting concept
Taxonomy
Element definition
Element names file
Difference between US-GAAP & IFRS GAAP is rules based
7. XBRL technical term for element
Concept
Context information
XBRL US GAAP Taxonomies v1.0
Schema
8. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Simple Element Definition
9. File containing only calculation relationships
Scripting Code elements
Calculation relationships file
Label relationships file
IFRS Instance Document
10. Extensible business reporting language - vocabulary used for financial reporting.
Element definition
XBRL
Label
Common Basic Components Schema
11. Same structure as XBRL Instance; different Taxonomy
Line item
Tag
Unit of measure
IFRS Instance Document
12. taxonomies for companies that report using US GAAP
Label relationships file
XBRL US GAAP Taxonomies v1.0
Reference relationships file
Scripting Code elements
13. Unique identifier of an element in a taxonomy
XLink
Name
Group or relationship group
Imputed value
14. Elements that appear on the rows of a table
Element
Context information
Line item
SEC Extension Taxonomy
15. Uses attributes to describe relationships between elements
Common Basic Components Schema
XLink
Element names file
Attribute
16. XSLTA method of presenting the data in an instance document
Calculation relationships
Presentation relationships
Decimal
Presentation LinkBase
17. kind of element
XBRL US GAAP Taxonomies v1.0
Fact
SEC Extension Taxonomy
Item
18. Human readable name for an element
Label type
XBRL Taxonomy
Label
Period type
19. calculation relationship attribute
XBRL Specification 2.1
Weight
Root
Standard label
20. shorthand sequence of letter for a namespace
Prefix or namespace prefix
decimals="INF" or decimals="2"
Element names file
Presentation relationships
21. Follows link:linkbaseRef
Group or relationship group
Calculation relationships
link:roleType
Label type
22. technical term for an element declaration file
Extension taxonomy
Imputed value
Schema
Period type
23. Data type indicatign the element is stated in whole numbers
Balance
Integer
Context
Reference relationships file
24. Declares Name - Type and Structure (sequence)
Complex Element Definition
Hypercube
schemaRef
Period type
25. Native XML language for processing XML documents into other forms - a template matching language
Calculation relationships
XSLT
Taxonomy
Context
26. Declares Name and Type: string - integer - date and decimal
Scripting Code elements
Simple Element Definition
Attribute
StyleSheet
27. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Label relationships file
XBRL US GAAP Taxonomies v1.0
Context information
28. Decimal attribute for "accurate value"
Calculation relationships file
decimals="INF" or decimals="2"
Predefined UBL elements
UBL
29. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Root
Context
XLink
Scripting Code elements
30. Reusable data components - that can be used as needed in each of the UBL documents
Common Aggregate Components Schema
Predefined UBL elements
XBRL
Label
31. XBRL components
Integer
Element
IFRS Instance Document
XBRL specification
32. Formatting instructions for data in the instance document
Presentation relationships
Taxonomy
Reference relationships file
StyleSheet
33. Default label for an element
schemaRef
Integer
Standard label
Context information
34. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Render or rendering
Root
Mapping
35. XML file that contains business reporting information
Schema
Instance or instance document
Render or rendering
Predefined UBL elements
36. Used to express and navigate relationships
Calculation relationships file
schemaRef
UBL
Hierarchy
37. Allows users to add to a published taxonomy to define new elements
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
XML (Extensible markup language)
Hierarchy
38. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL specification
SEC Extension Taxonomy
Period type
Weight
39. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Predefined UBL elements
Element
Common Basic Components Schema
Presentation relationships
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Name
XLink
Abstract
Attribute
41. Determining the elements that correspond to lines and columns in a financial statement
Mapping
SEC
Context
Type or data type
42. XBRL technical term for a relationships file
XBRL US GAAP Taxonomies v1.0
Linkbase
Caculation LinkBase
Predefined UBL elements
43. Highest level of parent child heirarchy used to categorize item relationships
Element names file
Label relationships file
Group or relationship group
UBL
44. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Hypercube
Item
SEC Extension Taxonomy
45. Property of an element
Attribute
Calculation relationships file
Common Aggregate Components Schema
Common Basic Components Schema
46. Detailed description of XML syntax
Mapping
Root
Schema
XBRL specification
47. Units in which numeric items have been measured
Linkbase
Line item
Suppress
Unit of measure
48. Occurence in an instance document
XSLT
UBL
Fact
Presentation LinkBase
49. Remove a parent-child relationship - just made ineffectual
XBRL
Simple Element Definition
Common Basic Components Schema
Suppress
50. Discoverable Taxonomy Set
Item
DTS
XML (Extensible markup language)
Context information