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