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