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