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