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