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