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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. Human readable description of a reporting concept
Calculation relationships file
Element definition
DTS
Render or rendering
2. top level of a tree
Element definition
Concept
Extension taxonomy
Root
3. calculation relationship attribute
Item
Weight
Scripting Code elements
IFRS Instance Document
4. Data type indicatign the element is stated in whole numbers
Integer
Decimal
Complex Element Definition
Presentation LinkBase
5. Define the type of data to be tagged with the element name
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
Element names file
Decimal
6. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XML (Extensible markup language)
Context
Linkbase
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Mapping
SEC
Weight
IFRS Instance Document
8. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Context
Root
Name
schemaRef
9. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Hierarchy
Taxonomy
Extension taxonomy
Line item
10. Report specific information required by XBRL
Context
Scripting Code elements
Group or relationship group
Simple Element Definition
11. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Concept
Extension taxonomy
Common Aggregate Components Schema
12. A meta-language used to create vocabularies such as XBRL and UBL
Caculation LinkBase
XML (Extensible markup language)
FRTA
Calculation relationships file
13. Detailed description of XML syntax
Hierarchy
Context information
decimals="INF" or decimals="2"
XBRL specification
14. XBRL components
XML (Extensible markup language)
Imputed value
Schema
Element
15. Allows users to add to a published taxonomy to define new elements
Predefined UBL elements
Extension taxonomy
Concept
Unit of measure
16. Defines the organizational relationships of elements using parent-child heirarchies
Label relationships file
Line item
Element
Presentations relationships file
17. Vocabulary used for business documents.
Abstract
Integer
Scripting Code elements
UBL
18. Process an instance document into a layout that facilitates readability and understanding of its contents
Scripting Code elements
Calculation relationships
Tag
Render or rendering
19. Declares Name - Type and Structure (sequence)
Hierarchy
Presentation relationships
Element names file
Complex Element Definition
20. Footnote Disclosures Tagging found in ______.
Presentation relationships
Scripting Code elements
XBRL Instance Document .xml
Presentation LinkBase
21. Attribute of a monetary item type
Period type
Taxonomy
Balance
XLink
22. Remove a parent-child relationship - just made ineffectual
Abstract
IFRS Instance Document
XBRL Taxonomy
Suppress
23. Rules and Syntax for XBRL Instance Documents and Taxonomies
schemaRef
Root
Prefix or namespace prefix
XBRL Specification 2.1
24. Express the number of decimal places
Imputed value
Mapping
DTS
Decimal
25. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL
Element names file
Common Basic Components Schema
Period type
26. Property of an element
XLink
Attribute
SEC
schemaRef
27. Decimal attribute for "accurate value"
Imputed value
schemaRef
decimals="INF" or decimals="2"
DTS
28. File containing only calculation relationships
XBRL Taxonomy
IFRS Instance Document
schemaRef
Calculation relationships file
29. Follows link:linkbaseRef
SEC
IFRS Instance Document
Schema
link:roleType
30. Associates references with authoritative literature with elements
Unit of measure
Reference relationships file
DTS
Type or data type
31. Used to express and navigate relationships
Hierarchy
FRTA
Period type
Reference relationships file
32. technical term for an element declaration file
Mapping
Common Basic Components Schema
Schema
Type or data type
33. XML file that contains business reporting information
Common Basic Components Schema
Instance or instance document
Difference between US-GAAP & IFRS GAAP is rules based
Validation
34. Declares Name and Type: string - integer - date and decimal
Context
Prefix or namespace prefix
Simple Element Definition
IFRS Instance Document
35. Elements that appear on the rows of a table
Schema
Presentation relationships
Weight
Line item
36. XBRL technical term for element
Concept
Standard label
Integer
SEC Extension Taxonomy
37. Additive relationships netween numeric items expressed as parent-child heirarchies
link:roleType
Group or relationship group
Type or data type
Calculation relationships
38. Defines XBRL elements and their attributes
Calculation relationships
Common Aggregate Components Schema
Label relationships file
Element names file
39. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Element names file
Group or relationship group
DTS
40. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
decimals="INF" or decimals="2"
Common Aggregate Components Schema
link:roleType
41. taxonomies for companies that report using US GAAP
Unit of measure
Context information
XBRL US GAAP Taxonomies v1.0
Item
42. Native XML language for processing XML documents into other forms - a template matching language
XSLT
UBL
DTS
Imputed value
43. Process of checking that instance documents meet the rules of XBRL specification
XBRL Specification 2.1
Reference relationships file
Common Aggregate Components Schema
Validation
44. Uses attributes to describe relationships between elements
XLink
Extension taxonomy
Complex Element Definition
DTS
45. Used to associate labes to elements
XBRL
XBRL Taxonomy
Instance or instance document
Label relationships file
46. Unique identifier of an element in a taxonomy
Validation
Presentation relationships
Name
Render or rendering
47. Formatting instructions for data in the instance document
StyleSheet
Prefix or namespace prefix
XBRL specification
Complex Element Definition
48. XBRL technical term for a relationships file
Linkbase
Schema
Common Basic Components Schema
XLink
49. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Label
Render or rendering
Presentation relationships
50. Value that isn't specifically provided - but could be calculated
DTS
Prefix or namespace prefix
Imputed value
Label relationships file