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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. File containing only calculation relationships
SEC Extension Taxonomy
Calculation relationships file
Predefined UBL elements
Calculation relationships
2. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Attribute
Schema
XBRL US GAAP Taxonomies v1.0
3. kind of element
Item
Extension taxonomy
Name
Imputed value
4. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label relationships file
Scripting Code elements
Abstract
Tag
5. Remove a parent-child relationship - just made ineffectual
Complex Element Definition
Item
Imputed value
Suppress
6. Rules and Syntax for XBRL Instance Documents and Taxonomies
schemaRef
Element definition
Element names file
XBRL Specification 2.1
7. Attribute of an element that reflects whether it is reported as an instant or duration time period
Calculation relationships
Instance or instance document
SEC
Period type
8. Process an instance document into a layout that facilitates readability and understanding of its contents
Imputed value
Render or rendering
IFRS Instance Document
Standard label
9. Used to associate labes to elements
Element definition
Label relationships file
Common Basic Components Schema
Type or data type
10. Express the number of decimal places
StyleSheet
Decimal
Period type
Reference relationships file
11. Process of checking that instance documents meet the rules of XBRL specification
Validation
Item
XLink
SEC Extension Taxonomy
12. XML file that contains business reporting information
XLink
Schema
Reference relationships file
Instance or instance document
13. Unique identifier of an element in a taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
Suppress
Name
14. Value that isn't specifically provided - but could be calculated
Context information
Reference relationships file
Imputed value
Calculation relationships
15. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Presentation LinkBase
XBRL Taxonomy
Hierarchy
SEC Extension Taxonomy
16. Define the type of data to be tagged with the element name
XBRL Specification 2.1
Type or data type
Abstract
Root
17. Highest level of parent child heirarchy used to categorize item relationships
Imputed value
Line item
Name
Group or relationship group
18. Declares Name and Type: string - integer - date and decimal
Linkbase
Taxonomy
Simple Element Definition
Standard label
19. Human readable name for an element
Weight
Label
Element names file
Group or relationship group
20. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
Label
XML (Extensible markup language)
21. Multideminsional table
Hypercube
Hierarchy
Suppress
link:roleType
22. Reusable data components - that can be used as needed in each of the UBL documents
StyleSheet
Predefined UBL elements
XBRL Specification 2.1
Integer
23. Data type indicatign the element is stated in whole numbers
Caculation LinkBase
Integer
XSLT
Name
24. Detailed description of XML syntax
decimals="INF" or decimals="2"
UBL
XBRL specification
Taxonomy
25. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XBRL US GAAP Taxonomies v1.0
Weight
Reference relationships file
Context information
26. Describes a unit of data in an instance document // to apply markup to an instance document
Label type
XML (Extensible markup language)
Concept
Tag
27. taxonomies for companies that report using US GAAP
XML (Extensible markup language)
Label type
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
28. Uses attributes to describe relationships between elements
Render or rendering
Element definition
XLink
decimals="INF" or decimals="2"
29. Default label for an element
Presentations relationships file
XBRL Instance Document .xml
Standard label
Integer
30. Used to express and navigate relationships
Integer
XBRL Instance Document .xml
Type or data type
Hierarchy
31. Associates references with authoritative literature with elements
Complex Element Definition
Reference relationships file
XBRL Specification 2.1
Name
32. Extensible business reporting language - vocabulary used for financial reporting.
Element
XBRL
Calculation relationships file
Scripting Code elements
33. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Element names file
XSLT
Caculation LinkBase
Element definition
34. Vocabulary used for business documents.
Scripting Code elements
UBL
Hypercube
SEC Extension Taxonomy
35. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC
Label relationships file
Taxonomy
Concept
36. top level of a tree
Root
DTS
XBRL specification
Instance or instance document
37. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Caculation LinkBase
Presentation LinkBase
Label
Abstract
38. Occurence in an instance document
Root
Fact
XML (Extensible markup language)
Group or relationship group
39. Same structure as XBRL Instance; different Taxonomy
Calculation relationships file
Imputed value
IFRS Instance Document
Extension taxonomy
40. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
link:roleType
Difference between US-GAAP & IFRS GAAP is rules based
decimals="INF" or decimals="2"
41. Formatting instructions for data in the instance document
XSLT
StyleSheet
Attribute
Presentation LinkBase
42. Elements that appear on the rows of a table
Decimal
Line item
Context information
Reference relationships file
43. calculation relationship attribute
Calculation relationships file
Root
Simple Element Definition
Weight
44. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Line item
Name
Calculation relationships
45. Determining the elements that correspond to lines and columns in a financial statement
Instance or instance document
Mapping
Common Basic Components Schema
Period type
46. Human readable description of a reporting concept
Name
Element definition
Calculation relationships
Label
47. XBRL technical term for a relationships file
Linkbase
Item
Render or rendering
Complex Element Definition
48. Defines Simple Elements and Complex (attribute Elements)
Label
Taxonomy
Common Basic Components Schema
Name
49. Declares Name - Type and Structure (sequence)
FRTA
Complex Element Definition
Balance
XBRL Taxonomy
50. Defines XBRL elements and their attributes
Simple Element Definition
Period type
IFRS Instance Document
Element names file
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