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