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