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