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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
Suppress
Item
XBRL US GAAP Taxonomies v1.0
Mapping
2. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Linkbase
Label
Decimal
3. Defines Simple Elements and Complex (attribute Elements)
Schema
Balance
Line item
Common Basic Components Schema
4. Detailed description of XML syntax
Fact
UBL
XBRL Instance Document .xml
XBRL specification
5. Units in which numeric items have been measured
Unit of measure
Extension taxonomy
XBRL Taxonomy
Label type
6. Decimal attribute for "accurate value"
XBRL Taxonomy
Imputed value
Context information
decimals="INF" or decimals="2"
7. Extensible business reporting language - vocabulary used for financial reporting.
Type or data type
Calculation relationships file
Element definition
XBRL
8. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Hypercube
XBRL Instance Document .xml
Presentation relationships
9. Process an instance document into a layout that facilitates readability and understanding of its contents
Unit of measure
Validation
Render or rendering
Abstract
10. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
Linkbase
Standard label
Calculation relationships
11. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XLink
Label relationships file
XBRL Specification 2.1
SEC
12. Property of an element
Label
Label relationships file
Attribute
decimals="INF" or decimals="2"
13. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Presentations relationships file
SEC Extension Taxonomy
schemaRef
14. XBRL technical term for a relationships file
Element definition
Predefined UBL elements
Context information
Linkbase
15. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Weight
XSLT
Label type
16. top level of a tree
SEC
Instance or instance document
XBRL US GAAP Taxonomies v1.0
Root
17. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
XBRL
Element
Tag
18. Occurence in an instance document
decimals="INF" or decimals="2"
Complex Element Definition
Fact
Element
19. Unique identifier of an element in a taxonomy
Label type
Name
Line item
Presentation LinkBase
20. IFRS is principles based
Type or data type
Common Aggregate Components Schema
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
21. Footnote Disclosures Tagging found in ______.
Label
XBRL Instance Document .xml
Scripting Code elements
Simple Element Definition
22. Remove a parent-child relationship - just made ineffectual
Suppress
XLink
Context information
DTS
23. Highest level of parent child heirarchy used to categorize item relationships
Prefix or namespace prefix
Type or data type
Group or relationship group
Scripting Code elements
24. Multideminsional table
Group or relationship group
Hypercube
Context
Difference between US-GAAP & IFRS GAAP is rules based
25. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Extension taxonomy
Context information
Label type
XML (Extensible markup language)
26. XBRL components
Element names file
Complex Element Definition
Element
Render or rendering
27. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Instance or instance document
link:roleType
XBRL Taxonomy
28. Process of checking that instance documents meet the rules of XBRL specification
Extension taxonomy
Validation
Label
Caculation LinkBase
29. XBRL technical term for element
Balance
Concept
Label
Standard label
30. File containing only calculation relationships
Presentation LinkBase
Standard label
Common Basic Components Schema
Calculation relationships file
31. Declares Name and Type: string - integer - date and decimal
XSLT
Simple Element Definition
Line item
Validation
32. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Integer
Linkbase
link:roleType
33. XML file that contains business reporting information
Simple Element Definition
Instance or instance document
XBRL
XML (Extensible markup language)
34. Human readable description of a reporting concept
decimals="INF" or decimals="2"
Element definition
Linkbase
Context information
35. Associates references with authoritative literature with elements
Schema
XSLT
Reference relationships file
Integer
36. calculation relationship attribute
Group or relationship group
link:roleType
Integer
Weight
37. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Label
Presentation LinkBase
DTS
38. Value that isn't specifically provided - but could be calculated
Prefix or namespace prefix
Imputed value
FRTA
Label type
39. Elements that appear on the rows of a table
Line item
Concept
Balance
Linkbase
40. Uses attributes to describe relationships between elements
Calculation relationships file
XLink
StyleSheet
link:roleType
41. kind of element
decimals="INF" or decimals="2"
Integer
SEC
Item
42. Data type indicatign the element is stated in whole numbers
IFRS Instance Document
Decimal
Integer
Presentation relationships
43. Describes a unit of data in an instance document // to apply markup to an instance document
Calculation relationships file
Fact
Common Basic Components Schema
Tag
44. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Standard label
Presentation LinkBase
Context information
Presentation relationships
45. Determining the elements that correspond to lines and columns in a financial statement
Caculation LinkBase
Common Basic Components Schema
Mapping
Validation
46. Used to express and navigate relationships
Type or data type
Hierarchy
Taxonomy
DTS
47. Report specific information required by XBRL
Context
Unit of measure
Suppress
Render or rendering
48. Defines the organizational relationships of elements using parent-child heirarchies
Line item
Instance or instance document
Presentations relationships file
Decimal
49. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
DTS
Name
Difference between US-GAAP & IFRS GAAP is rules based
50. Distinguishing name for each distinct element
Abstract
Label type
Balance
Common Aggregate Components Schema