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