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