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