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Test your basic knowledge |
XBRL
Subject
:
it-skills
Instructions:
Answer
50
questions in
20 minutes
.
1 minute extra for reading the instructions.
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. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Attribute
SEC
SEC Extension Taxonomy
Presentations relationships file
2. Defines XBRL elements and their attributes
Mapping
Balance
Element names file
SEC Extension Taxonomy
3. XBRL components
Calculation relationships file
Type or data type
Imputed value
Element
4. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Mapping
Presentation relationships
Label relationships file
Integer
5. Process of checking that instance documents meet the rules of XBRL specification
Extension taxonomy
Validation
Prefix or namespace prefix
Calculation relationships
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
Difference between US-GAAP & IFRS GAAP is rules based
FRTA
Element names file
DTS
7. Attribute of a monetary item type
Item
Root
Unit of measure
Balance
8. taxonomies for companies that report using US GAAP
Hierarchy
Label relationships file
XBRL US GAAP Taxonomies v1.0
UBL
9. Same structure as XBRL Instance; different Taxonomy
Hypercube
IFRS Instance Document
Period type
Group or relationship group
10. Default label for an element
XBRL Taxonomy
Weight
Group or relationship group
Standard label
11. Declares Name - Type and Structure (sequence)
Complex Element Definition
Extension taxonomy
Tag
Mapping
12. Footnote Disclosures Tagging found in ______.
XBRL US GAAP Taxonomies v1.0
XBRL
Item
XBRL Instance Document .xml
13. Determining the elements that correspond to lines and columns in a financial statement
Context
Abstract
Schema
Mapping
14. Distinguishing name for each distinct element
Concept
Label type
Label
XML (Extensible markup language)
15. Express the number of decimal places
Weight
XML (Extensible markup language)
Tag
Decimal
16. Unique identifier of an element in a taxonomy
Name
XBRL Taxonomy
IFRS Instance Document
Period type
17. XSLTA method of presenting the data in an instance document
Presentation LinkBase
SEC
Attribute
Integer
18. Elements that appear on the rows of a table
Item
Label relationships file
Line item
Element definition
19. Used to associate labes to elements
Label relationships file
link:roleType
StyleSheet
XML (Extensible markup language)
20. XBRL technical term for element
Schema
Concept
StyleSheet
Calculation relationships
21. top level of a tree
Imputed value
Reference relationships file
Root
XBRL specification
22. Value that isn't specifically provided - but could be calculated
Taxonomy
Imputed value
Presentation relationships
Complex Element Definition
23. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Integer
Balance
Taxonomy
Element
24. Define the type of data to be tagged with the element name
Mapping
Type or data type
Fact
Attribute
25. Allows users to add to a published taxonomy to define new elements
Label type
Extension taxonomy
Concept
XBRL US GAAP Taxonomies v1.0
26. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Extension taxonomy
XBRL Instance Document .xml
Common Basic Components Schema
27. Highest level of parent child heirarchy used to categorize item relationships
IFRS Instance Document
Decimal
Group or relationship group
Fact
28. Used to express and navigate relationships
Schema
Hierarchy
Mapping
Reference relationships file
29. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Presentation relationships
Validation
Scripting Code elements
XBRL Specification 2.1
30. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
DTS
Tag
Caculation LinkBase
31. Occurence in an instance document
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Fact
Name
32. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
Hypercube
33. Detailed description of XML syntax
XBRL specification
Type or data type
Reference relationships file
Line item
34. Defines Simple Elements and Complex (attribute Elements)
Instance or instance document
Hypercube
Common Basic Components Schema
link:roleType
35. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Weight
Presentation LinkBase
Integer
36. Remove a parent-child relationship - just made ineffectual
Period type
Reference relationships file
Suppress
UBL
37. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Suppress
XLink
Label type
38. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Root
DTS
Name
39. Reusable data components - that can be used as needed in each of the UBL documents
Simple Element Definition
Predefined UBL elements
SEC Extension Taxonomy
Hypercube
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Line item
Abstract
Validation
Prefix or namespace prefix
41. Discoverable Taxonomy Set
Taxonomy
Unit of measure
IFRS Instance Document
DTS
42. Native XML language for processing XML documents into other forms - a template matching language
Linkbase
XSLT
Taxonomy
Type or data type
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Line item
SEC Extension Taxonomy
Caculation LinkBase
XML (Extensible markup language)
44. XBRL technical term for a relationships file
Item
Type or data type
Concept
Linkbase
45. kind of element
XSLT
Item
Linkbase
XML (Extensible markup language)
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL specification
XBRL Taxonomy
schemaRef
Unit of measure
47. Units in which numeric items have been measured
Caculation LinkBase
Unit of measure
Label relationships file
XSLT
48. Vocabulary used for business documents.
UBL
Label type
Predefined UBL elements
Taxonomy
49. Defines Complex (Parent) Elements
Hierarchy
Mapping
Label type
Common Aggregate Components Schema
50. Human readable description of a reporting concept
XBRL US GAAP Taxonomies v1.0
Element definition
Common Aggregate Components Schema
schemaRef