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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. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Instance or instance document
Group or relationship group
SEC Extension Taxonomy
Render or rendering
2. Same structure as XBRL Instance; different Taxonomy
Context
Presentations relationships file
IFRS Instance Document
Context information
3. XBRL components
Element
XBRL Instance Document .xml
Caculation LinkBase
Decimal
4. XML file that contains business reporting information
Instance or instance document
Presentation relationships
XBRL specification
Extension taxonomy
5. Declares Name - Type and Structure (sequence)
Balance
Abstract
Label type
Complex Element Definition
6. Describes a unit of data in an instance document // to apply markup to an instance document
Extension taxonomy
Predefined UBL elements
Label relationships file
Tag
7. Discoverable Taxonomy Set
Calculation relationships
DTS
Group or relationship group
Prefix or namespace prefix
8. Defines the organizational relationships of elements using parent-child heirarchies
Context
Context information
Presentation relationships
Presentations relationships file
9. technical term for an element declaration file
Schema
Type or data type
IFRS Instance Document
Mapping
10. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Fact
Simple Element Definition
Prefix or namespace prefix
11. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Element
Presentation relationships
Tag
Scripting Code elements
12. Defines Complex (Parent) Elements
XBRL US GAAP Taxonomies v1.0
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
Common Aggregate Components Schema
13. Multideminsional table
Decimal
Hypercube
Validation
Common Aggregate Components Schema
14. Property of an element
Extension taxonomy
Label relationships file
Weight
Attribute
15. Attribute of a monetary item type
Weight
XBRL US GAAP Taxonomies v1.0
Balance
Render or rendering
16. Used to associate labes to elements
Label relationships file
Line item
Context information
XML (Extensible markup language)
17. Decimal attribute for "accurate value"
Presentation relationships
Reference relationships file
Linkbase
decimals="INF" or decimals="2"
18. Distinguishing name for each distinct element
Name
Extension taxonomy
Label relationships file
Label type
19. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC Extension Taxonomy
Taxonomy
UBL
XBRL specification
20. Vocabulary used for business documents.
Concept
Element definition
UBL
Schema
21. Remove a parent-child relationship - just made ineffectual
Simple Element Definition
Suppress
Standard label
Label
22. kind of element
Item
Imputed value
Suppress
Name
23. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Instance or instance document
SEC Extension Taxonomy
Imputed value
24. Process of checking that instance documents meet the rules of XBRL specification
Validation
Name
Common Basic Components Schema
Unit of measure
25. calculation relationship attribute
XSLT
Weight
Common Basic Components Schema
Imputed value
26. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Context information
Tag
Decimal
27. Follows link:linkbaseRef
Calculation relationships file
Hypercube
Taxonomy
link:roleType
28. Data type indicatign the element is stated in whole numbers
Integer
Tag
XBRL
Instance or instance document
29. Detailed description of XML syntax
Instance or instance document
Label relationships file
XBRL specification
StyleSheet
30. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Presentation relationships
SEC
Balance
31. Determining the elements that correspond to lines and columns in a financial statement
Imputed value
Mapping
Hierarchy
Reference relationships file
32. Express the number of decimal places
schemaRef
Decimal
XML (Extensible markup language)
Common Basic Components Schema
33. Human readable description of a reporting concept
Group or relationship group
Suppress
Element definition
Caculation LinkBase
34. shorthand sequence of letter for a namespace
StyleSheet
decimals="INF" or decimals="2"
Label
Prefix or namespace prefix
35. Define the type of data to be tagged with the element name
decimals="INF" or decimals="2"
Item
Calculation relationships file
Type or data type
36. Value that isn't specifically provided - but could be calculated
Imputed value
Hierarchy
Caculation LinkBase
FRTA
37. Used to express and navigate relationships
Group or relationship group
Caculation LinkBase
Hierarchy
Type or data type
38. Rules and Syntax for XBRL Instance Documents and Taxonomies
Predefined UBL elements
XBRL Specification 2.1
Line item
Concept
39. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Instance or instance document
XBRL US GAAP Taxonomies v1.0
Hypercube
40. top level of a tree
Taxonomy
Root
Difference between US-GAAP & IFRS GAAP is rules based
Tag
41. Process an instance document into a layout that facilitates readability and understanding of its contents
Attribute
Render or rendering
DTS
Calculation relationships file
42. Reusable data components - that can be used as needed in each of the UBL documents
Label type
Suppress
Type or data type
Predefined UBL elements
43. Units in which numeric items have been measured
Balance
Instance or instance document
IFRS Instance Document
Unit of measure
44. Defines XBRL elements and their attributes
Abstract
Element names file
Label relationships file
Element
45. Uses attributes to describe relationships between elements
Simple Element Definition
Hierarchy
Linkbase
XLink
46. XBRL technical term for element
Schema
Weight
Concept
Presentation relationships
47. Occurence in an instance document
Fact
IFRS Instance Document
Label type
Balance
48. taxonomies for companies that report using US GAAP
Root
Presentations relationships file
Label
XBRL US GAAP Taxonomies v1.0
49. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Element
Mapping
Abstract
Caculation LinkBase
50. Footnote Disclosures Tagging found in ______.
Label
XBRL Instance Document .xml
Fact
XML (Extensible markup language)