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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. Define the type of data to be tagged with the element name
Element names file
Reference relationships file
Predefined UBL elements
Type or data type
2. Formatting instructions for data in the instance document
Calculation relationships
Imputed value
StyleSheet
Abstract
3. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
XLink
decimals="INF" or decimals="2"
Predefined UBL elements
4. Used to express and navigate relationships
Hierarchy
Root
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
5. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Instance or instance document
Prefix or namespace prefix
StyleSheet
SEC
6. A meta-language used to create vocabularies such as XBRL and UBL
XBRL Specification 2.1
Caculation LinkBase
XML (Extensible markup language)
Context
7. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Complex Element Definition
Caculation LinkBase
StyleSheet
Concept
8. Units in which numeric items have been measured
UBL
Presentations relationships file
Unit of measure
Context
9. Defines the organizational relationships of elements using parent-child heirarchies
Prefix or namespace prefix
Presentations relationships file
Taxonomy
Label
10. Unique identifier of an element in a taxonomy
Type or data type
Reference relationships file
Name
DTS
11. Discoverable Taxonomy Set
SEC
Suppress
DTS
XML (Extensible markup language)
12. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Unit of measure
Decimal
Prefix or namespace prefix
13. File containing only calculation relationships
decimals="INF" or decimals="2"
Concept
Name
Calculation relationships file
14. Remove a parent-child relationship - just made ineffectual
decimals="INF" or decimals="2"
Suppress
Presentation LinkBase
Instance or instance document
15. Data type indicatign the element is stated in whole numbers
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
Root
Integer
16. Decimal attribute for "accurate value"
Validation
Group or relationship group
decimals="INF" or decimals="2"
Weight
17. Human readable description of a reporting concept
XSLT
XML (Extensible markup language)
Element definition
XLink
18. Declares Name - Type and Structure (sequence)
Complex Element Definition
UBL
XML (Extensible markup language)
Abstract
19. Footnote Disclosures Tagging found in ______.
Complex Element Definition
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Instance Document .xml
20. Report specific information required by XBRL
Instance or instance document
Calculation relationships file
Context
Presentation LinkBase
21. Occurence in an instance document
link:roleType
Reference relationships file
Fact
Type or data type
22. Extensible business reporting language - vocabulary used for financial reporting.
XBRL Instance Document .xml
Attribute
XBRL
Standard label
23. Human readable name for an element
Label
Concept
Type or data type
DTS
24. Same structure as XBRL Instance; different Taxonomy
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
Label relationships file
Weight
25. Elements that appear on the rows of a table
Root
Predefined UBL elements
Fact
Line item
26. Used to associate labes to elements
Label relationships file
decimals="INF" or decimals="2"
Item
Calculation relationships
27. Default label for an element
link:roleType
Standard label
Suppress
Balance
28. IFRS is principles based
Caculation LinkBase
XLink
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
29. kind of element
Label relationships file
Item
Balance
Tag
30. Reusable data components - that can be used as needed in each of the UBL documents
FRTA
Predefined UBL elements
Presentation relationships
XBRL specification
31. Attribute of an element that reflects whether it is reported as an instant or duration time period
StyleSheet
Prefix or namespace prefix
Period type
Calculation relationships file
32. Defines XBRL elements and their attributes
Type or data type
Element names file
Presentation relationships
Predefined UBL elements
33. Declares Name and Type: string - integer - date and decimal
Presentations relationships file
Simple Element Definition
Predefined UBL elements
Presentation relationships
34. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
Calculation relationships
Group or relationship group
Element definition
35. Allows users to add to a published taxonomy to define new elements
Imputed value
Presentation relationships
Extension taxonomy
Instance or instance document
36. Defines elements and relationships; schema for a particular reporting group
Line item
SEC
Reference relationships file
XBRL Taxonomy
37. Uses attributes to describe relationships between elements
XBRL US GAAP Taxonomies v1.0
XLink
Predefined UBL elements
Root
38. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Presentations relationships file
Calculation relationships file
Unit of measure
SEC Extension Taxonomy
39. calculation relationship attribute
Weight
Fact
XBRL Instance Document .xml
Simple Element Definition
40. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Balance
Fact
IFRS Instance Document
41. XBRL technical term for element
link:roleType
Weight
Concept
decimals="INF" or decimals="2"
42. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label relationships file
XBRL Instance Document .xml
Scripting Code elements
Concept
43. Defines Complex (Parent) Elements
Caculation LinkBase
Common Aggregate Components Schema
Root
Calculation relationships file
44. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XBRL specification
Context information
UBL
IFRS Instance Document
45. shorthand sequence of letter for a namespace
Abstract
Common Basic Components Schema
Prefix or namespace prefix
Calculation relationships file
46. top level of a tree
Balance
Root
UBL
Predefined UBL elements
47. Property of an element
Concept
Suppress
Attribute
StyleSheet
48. Attribute of a monetary item type
Weight
Balance
link:roleType
Attribute
49. Associates references with authoritative literature with elements
DTS
Reference relationships file
Item
Label type
50. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
decimals="INF" or decimals="2"
Schema
Label