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