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