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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
Element names file
XBRL US GAAP Taxonomies v1.0
Tag
Reference relationships file
2. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Simple Element Definition
FRTA
Fact
Context information
3. Human readable name for an element
Item
Linkbase
Label
Common Aggregate Components Schema
4. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Validation
Calculation relationships file
XBRL Specification 2.1
5. Determining the elements that correspond to lines and columns in a financial statement
Label
Calculation relationships
XBRL Specification 2.1
Mapping
6. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Item
Prefix or namespace prefix
Scripting Code elements
7. Declares Name and Type: string - integer - date and decimal
SEC
Simple Element Definition
Unit of measure
Tag
8. Allows users to add to a published taxonomy to define new elements
Context information
Extension taxonomy
Item
Suppress
9. Human readable description of a reporting concept
Calculation relationships
Mapping
Presentation relationships
Element definition
10. Default label for an element
Fact
Standard label
Weight
Item
11. Discoverable Taxonomy Set
DTS
Label type
Render or rendering
Decimal
12. Defines elements and relationships; schema for a particular reporting group
Name
XBRL Taxonomy
Standard label
Item
13. technical term for an element declaration file
Fact
Schema
Unit of measure
SEC
14. kind of element
Item
Element
XML (Extensible markup language)
XLink
15. Remove a parent-child relationship - just made ineffectual
Imputed value
IFRS Instance Document
Tag
Suppress
16. shorthand sequence of letter for a namespace
Name
XLink
Prefix or namespace prefix
Presentation relationships
17. Multideminsional table
Caculation LinkBase
Integer
Hypercube
Attribute
18. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Label
Group or relationship group
Scripting Code elements
19. Units in which numeric items have been measured
Simple Element Definition
Unit of measure
Weight
Tag
20. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Integer
UBL
Schema
Scripting Code elements
21. Attribute of an element that reflects whether it is reported as an instant or duration time period
Taxonomy
Label
DTS
Period type
22. Footnote Disclosures Tagging found in ______.
DTS
XBRL Instance Document .xml
Predefined UBL elements
Instance or instance document
23. Value that isn't specifically provided - but could be calculated
Imputed value
Presentation LinkBase
Simple Element Definition
XBRL US GAAP Taxonomies v1.0
24. Used to express and navigate relationships
Calculation relationships
Hierarchy
Taxonomy
Simple Element Definition
25. Vocabulary used for business documents.
Mapping
UBL
XBRL Specification 2.1
Fact
26. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XBRL Instance Document .xml
Presentation relationships
Concept
XML (Extensible markup language)
27. XBRL components
Mapping
Hierarchy
Complex Element Definition
Element
28. Same structure as XBRL Instance; different Taxonomy
Label type
IFRS Instance Document
Unit of measure
DTS
29. Uses attributes to describe relationships between elements
Render or rendering
Taxonomy
XLink
Difference between US-GAAP & IFRS GAAP is rules based
30. Defines Simple Elements and Complex (attribute Elements)
Type or data type
Linkbase
Common Basic Components Schema
Hypercube
31. IFRS is principles based
Render or rendering
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
32. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
FRTA
Common Basic Components Schema
schemaRef
33. Distinguishing name for each distinct element
Attribute
Weight
UBL
Label type
34. Detailed description of XML syntax
XBRL specification
Integer
XML (Extensible markup language)
Reference relationships file
35. File containing only calculation relationships
Calculation relationships file
Calculation relationships
FRTA
DTS
36. Guides the creation and use of taxonomies by presenting a recommended design architecture
Caculation LinkBase
Context information
FRTA
XBRL
37. Process an instance document into a layout that facilitates readability and understanding of its contents
Element names file
XML (Extensible markup language)
Render or rendering
Type or data type
38. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
schemaRef
Taxonomy
Weight
Difference between US-GAAP & IFRS GAAP is rules based
39. Attribute of a monetary item type
Label relationships file
Balance
XBRL Specification 2.1
Instance or instance document
40. Occurence in an instance document
Predefined UBL elements
Prefix or namespace prefix
FRTA
Fact
41. XBRL technical term for a relationships file
Linkbase
Schema
Item
Standard label
42. Native XML language for processing XML documents into other forms - a template matching language
Group or relationship group
Weight
XSLT
Instance or instance document
43. Formatting instructions for data in the instance document
StyleSheet
Validation
Label
Context
44. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Presentation LinkBase
Abstract
Attribute
Weight
45. Describes a unit of data in an instance document // to apply markup to an instance document
Fact
Tag
Abstract
Mapping
46. Report specific information required by XBRL
Context
Context information
XBRL specification
Linkbase
47. Data type indicatign the element is stated in whole numbers
Predefined UBL elements
Integer
Element definition
Element names file
48. A meta-language used to create vocabularies such as XBRL and UBL
SEC Extension Taxonomy
DTS
XML (Extensible markup language)
Scripting Code elements
49. Follows link:linkbaseRef
Element
Scripting Code elements
Abstract
link:roleType
50. Property of an element
Attribute
Fact
Tag
Common Basic Components Schema