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