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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. Defines XBRL elements and their attributes
Element names file
Taxonomy
link:roleType
Concept
2. Data type indicatign the element is stated in whole numbers
SEC Extension Taxonomy
Hypercube
Integer
Concept
3. Occurence in an instance document
SEC
Fact
Presentations relationships file
XSLT
4. XML file that contains business reporting information
decimals="INF" or decimals="2"
Instance or instance document
Line item
XSLT
5. top level of a tree
Root
XML (Extensible markup language)
Unit of measure
Period type
6. Attribute of a monetary item type
Balance
decimals="INF" or decimals="2"
XBRL Instance Document .xml
Tag
7. Process of checking that instance documents meet the rules of XBRL specification
Suppress
Validation
Scripting Code elements
Name
8. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Instance or instance document
link:roleType
Fact
9. Defines Simple Elements and Complex (attribute Elements)
Hierarchy
Common Basic Components Schema
Calculation relationships file
Linkbase
10. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Standard label
schemaRef
Element names file
11. Reusable data components - that can be used as needed in each of the UBL documents
Common Basic Components Schema
Extension taxonomy
Calculation relationships file
Predefined UBL elements
12. A meta-language used to create vocabularies such as XBRL and UBL
UBL
XML (Extensible markup language)
Context
Decimal
13. Uses attributes to describe relationships between elements
Abstract
XLink
Attribute
Common Aggregate Components Schema
14. Report specific information required by XBRL
Abstract
Root
SEC
Context
15. Formatting instructions for data in the instance document
StyleSheet
Presentation relationships
XML (Extensible markup language)
Element
16. Units in which numeric items have been measured
Unit of measure
Label relationships file
XBRL Instance Document .xml
Name
17. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XML (Extensible markup language)
SEC
Common Aggregate Components Schema
Hierarchy
18. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Group or relationship group
Balance
Type or data type
19. Used to associate labes to elements
Context
Weight
Label relationships file
XBRL
20. Associates references with authoritative literature with elements
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
Element names file
21. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
UBL
Linkbase
schemaRef
Unit of measure
22. Multideminsional table
Linkbase
Hypercube
Weight
XSLT
23. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Calculation relationships
Abstract
Scripting Code elements
Concept
24. Defines Complex (Parent) Elements
schemaRef
Suppress
Simple Element Definition
Common Aggregate Components Schema
25. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Simple Element Definition
Mapping
Attribute
Context information
26. IFRS is principles based
Integer
Reference relationships file
Name
Difference between US-GAAP & IFRS GAAP is rules based
27. XBRL components
Calculation relationships
Element
Simple Element Definition
Line item
28. Highest level of parent child heirarchy used to categorize item relationships
XBRL Instance Document .xml
Group or relationship group
XBRL
Prefix or namespace prefix
29. Define the type of data to be tagged with the element name
Decimal
Prefix or namespace prefix
Fact
Type or data type
30. Value that isn't specifically provided - but could be calculated
Imputed value
Common Basic Components Schema
Hierarchy
Reference relationships file
31. Remove a parent-child relationship - just made ineffectual
Root
Suppress
XBRL Instance Document .xml
Taxonomy
32. Detailed description of XML syntax
Line item
SEC
XML (Extensible markup language)
XBRL specification
33. Default label for an element
Label type
Standard label
Presentations relationships file
Element definition
34. Human readable description of a reporting concept
Element definition
Linkbase
Simple Element Definition
Instance or instance document
35. Same structure as XBRL Instance; different Taxonomy
Presentation LinkBase
Context
Hierarchy
IFRS Instance Document
36. technical term for an element declaration file
Schema
Tag
Caculation LinkBase
schemaRef
37. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Element names file
Root
IFRS Instance Document
Taxonomy
38. Process an instance document into a layout that facilitates readability and understanding of its contents
Schema
Render or rendering
Element definition
XBRL
39. Defines the organizational relationships of elements using parent-child heirarchies
Name
Calculation relationships
Presentations relationships file
FRTA
40. Determining the elements that correspond to lines and columns in a financial statement
Mapping
XBRL Taxonomy
SEC
Period type
41. Discoverable Taxonomy Set
Presentation relationships
Root
Calculation relationships
DTS
42. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Weight
Period type
decimals="INF" or decimals="2"
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Render or rendering
Abstract
Attribute
Caculation LinkBase
44. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
Presentation relationships
XBRL Specification 2.1
45. calculation relationship attribute
Weight
Element definition
Fact
XBRL US GAAP Taxonomies v1.0
46. Used to express and navigate relationships
XSLT
SEC Extension Taxonomy
Hierarchy
Context
47. XBRL technical term for element
Concept
Weight
UBL
XSLT
48. XSLTA method of presenting the data in an instance document
Complex Element Definition
Element
Fact
Presentation LinkBase
49. Guides the creation and use of taxonomies by presenting a recommended design architecture
Label type
Difference between US-GAAP & IFRS GAAP is rules based
Label relationships file
FRTA
50. Defines elements and relationships; schema for a particular reporting group
Tag
DTS
XBRL specification
XBRL Taxonomy