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