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