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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. Express the number of decimal places
Decimal
Schema
Context information
Caculation LinkBase
2. Determining the elements that correspond to lines and columns in a financial statement
Presentation relationships
Mapping
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
3. XSLTA method of presenting the data in an instance document
Suppress
FRTA
Presentation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
4. Formatting instructions for data in the instance document
StyleSheet
Calculation relationships file
Element names file
Context
5. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL Taxonomy
Period type
Tag
Instance or instance document
6. Distinguishing name for each distinct element
Label type
XBRL Specification 2.1
Linkbase
Common Aggregate Components Schema
7. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Element names file
Render or rendering
Integer
8. Highest level of parent child heirarchy used to categorize item relationships
Complex Element Definition
Group or relationship group
Calculation relationships file
Presentations relationships file
9. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XLink
Presentations relationships file
Element
SEC
10. Attribute of an element that reflects whether it is reported as an instant or duration time period
Name
Suppress
Caculation LinkBase
Period type
11. Extensible business reporting language - vocabulary used for financial reporting.
Linkbase
Item
XBRL US GAAP Taxonomies v1.0
XBRL
12. Native XML language for processing XML documents into other forms - a template matching language
Integer
Root
XSLT
Calculation relationships file
13. Process of checking that instance documents meet the rules of XBRL specification
Validation
StyleSheet
Prefix or namespace prefix
XBRL
14. Additive relationships netween numeric items expressed as parent-child heirarchies
Root
Taxonomy
schemaRef
Calculation relationships
15. Detailed description of XML syntax
XBRL specification
DTS
Period type
XLink
16. Allows users to add to a published taxonomy to define new elements
XBRL Taxonomy
DTS
Validation
Extension taxonomy
17. Define the type of data to be tagged with the element name
XBRL specification
Type or data type
Fact
Label type
18. Report specific information required by XBRL
Fact
Label type
FRTA
Context
19. Remove a parent-child relationship - just made ineffectual
Presentations relationships file
Balance
Common Aggregate Components Schema
Suppress
20. Property of an element
Line item
Element
Attribute
Scripting Code elements
21. Multideminsional table
Root
StyleSheet
Hypercube
SEC
22. shorthand sequence of letter for a namespace
FRTA
XBRL Specification 2.1
Prefix or namespace prefix
Calculation relationships file
23. Reusable data components - that can be used as needed in each of the UBL documents
Element
Fact
Predefined UBL elements
Simple Element Definition
24. XBRL components
Calculation relationships file
Element
Fact
Scripting Code elements
25. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Predefined UBL elements
decimals="INF" or decimals="2"
SEC Extension Taxonomy
Element names file
26. Defines Simple Elements and Complex (attribute Elements)
Prefix or namespace prefix
Decimal
Common Basic Components Schema
UBL
27. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Presentation relationships
XBRL Specification 2.1
Taxonomy
28. Footnote Disclosures Tagging found in ______.
Weight
Line item
XBRL specification
XBRL Instance Document .xml
29. XBRL technical term for element
XSLT
Element definition
Suppress
Concept
30. Default label for an element
Standard label
schemaRef
Abstract
SEC Extension Taxonomy
31. Uses attributes to describe relationships between elements
XLink
Caculation LinkBase
Element definition
Common Basic Components Schema
32. Unique identifier of an element in a taxonomy
Presentations relationships file
XML (Extensible markup language)
Name
Tag
33. A meta-language used to create vocabularies such as XBRL and UBL
FRTA
Scripting Code elements
Calculation relationships file
XML (Extensible markup language)
34. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Presentation relationships
FRTA
Context information
35. Follows link:linkbaseRef
Context
link:roleType
XBRL
Hierarchy
36. Defines Complex (Parent) Elements
Imputed value
Type or data type
decimals="INF" or decimals="2"
Common Aggregate Components Schema
37. Vocabulary used for business documents.
XSLT
UBL
Name
Group or relationship group
38. Defines elements and relationships; schema for a particular reporting group
Hierarchy
XBRL Taxonomy
XBRL Specification 2.1
Common Aggregate Components Schema
39. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Calculation relationships file
Element
Schema
40. Human readable name for an element
XBRL
Simple Element Definition
Label
Line item
41. Used to associate labes to elements
XBRL specification
Label relationships file
link:roleType
Mapping
42. XML file that contains business reporting information
Instance or instance document
Context
Schema
Decimal
43. calculation relationship attribute
Calculation relationships
XBRL Specification 2.1
Weight
Render or rendering
44. Human readable description of a reporting concept
Label relationships file
Context
Common Basic Components Schema
Element definition
45. IFRS is principles based
SEC Extension Taxonomy
link:roleType
Line item
Difference between US-GAAP & IFRS GAAP is rules based
46. top level of a tree
Schema
SEC
XLink
Root
47. Discoverable Taxonomy Set
DTS
Item
XBRL Specification 2.1
Mapping
48. Defines the organizational relationships of elements using parent-child heirarchies
Attribute
XLink
Render or rendering
Presentations relationships file
49. File containing only calculation relationships
Calculation relationships file
Hierarchy
Standard label
XBRL US GAAP Taxonomies v1.0
50. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Calculation relationships
SEC Extension Taxonomy
Standard label