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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
SEC Extension Taxonomy
IFRS Instance Document
Instance or instance document
XBRL US GAAP Taxonomies v1.0
2. Extensible business reporting language - vocabulary used for financial reporting.
Caculation LinkBase
XBRL Taxonomy
XBRL
Element definition
3. Follows link:linkbaseRef
link:roleType
Period type
Abstract
UBL
4. technical term for an element declaration file
Mapping
Schema
Suppress
XBRL specification
5. File containing only calculation relationships
Calculation relationships file
Hierarchy
Suppress
Complex Element Definition
6. Formatting instructions for data in the instance document
StyleSheet
Calculation relationships
Caculation LinkBase
Schema
7. Defines elements and relationships; schema for a particular reporting group
Caculation LinkBase
Fact
XBRL Taxonomy
XBRL US GAAP Taxonomies v1.0
8. IFRS is principles based
Period type
Name
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
9. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Instance or instance document
Hierarchy
IFRS Instance Document
10. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Item
Calculation relationships
Abstract
Decimal
11. top level of a tree
Presentations relationships file
Root
Balance
Presentation LinkBase
12. Value that isn't specifically provided - but could be calculated
Instance or instance document
Label type
Concept
Imputed value
13. XML file that contains business reporting information
Instance or instance document
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Balance
14. Detailed description of XML syntax
XBRL
Calculation relationships file
XBRL specification
Presentations relationships file
15. Human readable name for an element
XBRL Taxonomy
Calculation relationships file
Complex Element Definition
Label
16. XBRL components
Element
Name
Group or relationship group
Period type
17. Used to associate labes to elements
Predefined UBL elements
Label relationships file
Element names file
XBRL Specification 2.1
18. Footnote Disclosures Tagging found in ______.
Imputed value
Element
XLink
XBRL Instance Document .xml
19. Native XML language for processing XML documents into other forms - a template matching language
Render or rendering
XSLT
Common Aggregate Components Schema
Caculation LinkBase
20. Define the type of data to be tagged with the element name
Item
Type or data type
XSLT
Element names file
21. Associates references with authoritative literature with elements
XML (Extensible markup language)
Root
Reference relationships file
Hypercube
22. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Element definition
XBRL specification
FRTA
23. Process of checking that instance documents meet the rules of XBRL specification
Validation
Context
SEC
XBRL Taxonomy
24. Attribute of a monetary item type
Tag
Balance
Render or rendering
UBL
25. Report specific information required by XBRL
Suppress
Validation
Label type
Context
26. Determining the elements that correspond to lines and columns in a financial statement
Suppress
Schema
Context information
Mapping
27. A meta-language used to create vocabularies such as XBRL and UBL
Mapping
XML (Extensible markup language)
Reference relationships file
Line item
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Attribute
Caculation LinkBase
Line item
Standard label
29. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Weight
Label relationships file
Context
schemaRef
30. Describes a unit of data in an instance document // to apply markup to an instance document
Simple Element Definition
Group or relationship group
Tag
XBRL Specification 2.1
31. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Schema
SEC
Context information
Render or rendering
32. Same structure as XBRL Instance; different Taxonomy
Hierarchy
IFRS Instance Document
Weight
XLink
33. Decimal attribute for "accurate value"
Element names file
decimals="INF" or decimals="2"
Label relationships file
Schema
34. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Presentations relationships file
Validation
Taxonomy
Root
35. Distinguishing name for each distinct element
Abstract
Caculation LinkBase
Suppress
Label type
36. Uses attributes to describe relationships between elements
Validation
Integer
XLink
Context information
37. Data type indicatign the element is stated in whole numbers
Concept
Integer
link:roleType
Element definition
38. Remove a parent-child relationship - just made ineffectual
Integer
XBRL specification
Suppress
DTS
39. Discoverable Taxonomy Set
decimals="INF" or decimals="2"
Integer
DTS
XBRL
40. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC Extension Taxonomy
SEC
Instance or instance document
Mapping
41. XBRL technical term for a relationships file
Linkbase
Calculation relationships file
Context information
Line item
42. Property of an element
Weight
DTS
Attribute
SEC Extension Taxonomy
43. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Complex Element Definition
Imputed value
Presentation relationships
Predefined UBL elements
44. Defines XBRL elements and their attributes
Mapping
Integer
DTS
Element names file
45. Multideminsional table
Mapping
Hypercube
Attribute
Common Basic Components Schema
46. Rules and Syntax for XBRL Instance Documents and Taxonomies
Root
XBRL Specification 2.1
Decimal
Mapping
47. XSLTA method of presenting the data in an instance document
XBRL specification
Calculation relationships file
Presentation LinkBase
Calculation relationships
48. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Instance or instance document
XML (Extensible markup language)
IFRS Instance Document
49. Process an instance document into a layout that facilitates readability and understanding of its contents
Context
Render or rendering
Taxonomy
schemaRef
50. Highest level of parent child heirarchy used to categorize item relationships
link:roleType
schemaRef
Group or relationship group
Suppress