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