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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. Defines Simple Elements and Complex (attribute Elements)
Instance or instance document
Root
Common Basic Components Schema
Attribute
2. Process of checking that instance documents meet the rules of XBRL specification
Validation
XLink
Fact
Abstract
3. Extensible business reporting language - vocabulary used for financial reporting.
Common Aggregate Components Schema
Label
XBRL
Element names file
4. Attribute of a monetary item type
XSLT
Balance
Root
Context
5. Declares Name - Type and Structure (sequence)
Label
schemaRef
Complex Element Definition
Presentation LinkBase
6. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Simple Element Definition
Presentation LinkBase
Standard label
Caculation LinkBase
7. XML file that contains business reporting information
Calculation relationships file
Attribute
Instance or instance document
Context information
8. Property of an element
XLink
XBRL specification
Attribute
link:roleType
9. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Fact
XLink
Linkbase
10. Used to associate labes to elements
Abstract
Instance or instance document
Mapping
Label relationships file
11. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Taxonomy
XML (Extensible markup language)
Calculation relationships file
Abstract
12. Footnote Disclosures Tagging found in ______.
Hypercube
Instance or instance document
XBRL Specification 2.1
XBRL Instance Document .xml
13. Default label for an element
Context information
Predefined UBL elements
DTS
Standard label
14. XBRL technical term for element
Concept
Common Basic Components Schema
XLink
Calculation relationships file
15. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Label
Simple Element Definition
Balance
Taxonomy
16. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Decimal
Label
XBRL
17. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Mapping
Extension taxonomy
Simple Element Definition
18. Follows link:linkbaseRef
XLink
Hypercube
link:roleType
Presentation relationships
19. top level of a tree
Item
Presentation relationships
Root
decimals="INF" or decimals="2"
20. Unique identifier of an element in a taxonomy
Predefined UBL elements
SEC
Name
Weight
21. Highest level of parent child heirarchy used to categorize item relationships
Mapping
Difference between US-GAAP & IFRS GAAP is rules based
Group or relationship group
Presentation relationships
22. Guides the creation and use of taxonomies by presenting a recommended design architecture
Complex Element Definition
Context
FRTA
XBRL
23. Express the number of decimal places
SEC Extension Taxonomy
Decimal
Suppress
Extension taxonomy
24. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Presentation relationships
Decimal
Context information
Balance
25. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Taxonomy
Extension taxonomy
Line item
26. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Linkbase
Concept
XBRL Instance Document .xml
27. Discoverable Taxonomy Set
Instance or instance document
Element definition
Root
DTS
28. Occurence in an instance document
XBRL Instance Document .xml
Fact
Caculation LinkBase
Tag
29. Remove a parent-child relationship - just made ineffectual
Suppress
XBRL Specification 2.1
Element definition
Calculation relationships
30. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Render or rendering
Complex Element Definition
schemaRef
Reference relationships file
31. calculation relationship attribute
Context information
Weight
UBL
Label relationships file
32. Describes a unit of data in an instance document // to apply markup to an instance document
XML (Extensible markup language)
Suppress
Tag
Context information
33. kind of element
Item
Linkbase
XLink
Hypercube
34. Allows users to add to a published taxonomy to define new elements
Label relationships file
Imputed value
Common Aggregate Components Schema
Extension taxonomy
35. Used to express and navigate relationships
Hierarchy
Item
Context
schemaRef
36. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Label relationships file
SEC
Context
XBRL US GAAP Taxonomies v1.0
37. XBRL components
Hypercube
Calculation relationships
Element
Predefined UBL elements
38. Define the type of data to be tagged with the element name
Scripting Code elements
Type or data type
XBRL specification
Weight
39. Human readable name for an element
Element definition
Label
IFRS Instance Document
Line item
40. Defines elements and relationships; schema for a particular reporting group
Tag
UBL
XBRL Taxonomy
SEC
41. Elements that appear on the rows of a table
Decimal
Common Basic Components Schema
Context
Line item
42. Uses attributes to describe relationships between elements
Taxonomy
Predefined UBL elements
XLink
Extension taxonomy
43. Formatting instructions for data in the instance document
Presentation relationships
Hypercube
Common Basic Components Schema
StyleSheet
44. Defines the organizational relationships of elements using parent-child heirarchies
Linkbase
Presentations relationships file
Mapping
SEC Extension Taxonomy
45. File containing only calculation relationships
Calculation relationships file
SEC
Scripting Code elements
SEC Extension Taxonomy
46. Human readable description of a reporting concept
Suppress
Element definition
Mapping
link:roleType
47. XSLTA method of presenting the data in an instance document
Standard label
Attribute
Presentation LinkBase
SEC Extension Taxonomy
48. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Prefix or namespace prefix
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based
49. Multideminsional table
Period type
Simple Element Definition
Standard label
Hypercube
50. Vocabulary used for business documents.
Balance
UBL
Prefix or namespace prefix
Integer