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