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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
Decimal
Presentation LinkBase
XBRL Specification 2.1
Standard label
2. Uses attributes to describe relationships between elements
Element names file
XLink
Context
Mapping
3. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Label
Name
Predefined UBL elements
4. Default label for an element
Standard label
Tag
Balance
Presentation LinkBase
5. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Tag
Context
SEC Extension Taxonomy
Line item
6. Data type indicatign the element is stated in whole numbers
Integer
Prefix or namespace prefix
XBRL Instance Document .xml
Root
7. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
StyleSheet
Type or data type
Root
8. Express the number of decimal places
Tag
Decimal
XML (Extensible markup language)
Balance
9. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL Specification 2.1
Taxonomy
Unit of measure
Calculation relationships
10. Used to express and navigate relationships
Suppress
SEC Extension Taxonomy
Hierarchy
DTS
11. Value that isn't specifically provided - but could be calculated
Imputed value
XBRL Specification 2.1
Prefix or namespace prefix
Element definition
12. Defines Simple Elements and Complex (attribute Elements)
Validation
Common Basic Components Schema
Type or data type
Abstract
13. A meta-language used to create vocabularies such as XBRL and UBL
Label
Group or relationship group
Name
XML (Extensible markup language)
14. Define the type of data to be tagged with the element name
Type or data type
decimals="INF" or decimals="2"
Group or relationship group
XBRL Specification 2.1
15. Extensible business reporting language - vocabulary used for financial reporting.
Name
Item
Element
XBRL
16. Attribute of an element that reflects whether it is reported as an instant or duration time period
Taxonomy
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
Period type
17. Property of an element
Tag
XBRL
Attribute
Presentation relationships
18. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Tag
DTS
Mapping
19. Process of checking that instance documents meet the rules of XBRL specification
Label type
Validation
Balance
Imputed value
20. Discoverable Taxonomy Set
Predefined UBL elements
DTS
Integer
Presentations relationships file
21. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Context information
Simple Element Definition
Hierarchy
22. Human readable name for an element
Element
Element definition
Label
Presentation relationships
23. Report specific information required by XBRL
Context
Standard label
Item
Balance
24. XBRL components
DTS
Concept
Schema
Element
25. Allows users to add to a published taxonomy to define new elements
Group or relationship group
Extension taxonomy
Calculation relationships
Name
26. XBRL technical term for a relationships file
Instance or instance document
Linkbase
Complex Element Definition
Calculation relationships file
27. Detailed description of XML syntax
XML (Extensible markup language)
XSLT
Schema
XBRL specification
28. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Name
Attribute
Abstract
Imputed value
29. Additive relationships netween numeric items expressed as parent-child heirarchies
Type or data type
XBRL Instance Document .xml
decimals="INF" or decimals="2"
Calculation relationships
30. XML file that contains business reporting information
Group or relationship group
Tag
Instance or instance document
XBRL
31. Unique identifier of an element in a taxonomy
Hierarchy
Period type
Name
Validation
32. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Hierarchy
XSLT
StyleSheet
33. Distinguishing name for each distinct element
Scripting Code elements
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
Label type
34. Guides the creation and use of taxonomies by presenting a recommended design architecture
XBRL US GAAP Taxonomies v1.0
Fact
Weight
FRTA
35. IFRS is principles based
Label
Group or relationship group
Difference between US-GAAP & IFRS GAAP is rules based
Prefix or namespace prefix
36. XBRL technical term for element
Scripting Code elements
Concept
StyleSheet
XBRL Specification 2.1
37. Occurence in an instance document
link:roleType
XBRL Specification 2.1
Fact
Mapping
38. Units in which numeric items have been measured
Complex Element Definition
Hierarchy
Unit of measure
Element definition
39. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Imputed value
SEC
Validation
40. Remove a parent-child relationship - just made ineffectual
Suppress
Simple Element Definition
Presentation LinkBase
Fact
41. Human readable description of a reporting concept
XLink
Item
Element definition
Element names file
42. Declares Name and Type: string - integer - date and decimal
Type or data type
Simple Element Definition
Decimal
XML (Extensible markup language)
43. Vocabulary used for business documents.
Validation
Integer
DTS
UBL
44. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Taxonomy
Presentation relationships
StyleSheet
45. Follows link:linkbaseRef
Concept
Common Basic Components Schema
link:roleType
Predefined UBL elements
46. Decimal attribute for "accurate value"
Label relationships file
Instance or instance document
decimals="INF" or decimals="2"
Decimal
47. Multideminsional table
Line item
Suppress
Presentation relationships
Hypercube
48. Defines Complex (Parent) Elements
Linkbase
Common Basic Components Schema
Common Aggregate Components Schema
Presentation relationships
49. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Validation
Hypercube
Root
50. Formatting instructions for data in the instance document
XBRL Instance Document .xml
StyleSheet
Integer
Context information