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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. Allows users to add to a published taxonomy to define new elements
link:roleType
Presentation LinkBase
Extension taxonomy
XBRL specification
2. Declares Name - Type and Structure (sequence)
Scripting Code elements
Suppress
SEC Extension Taxonomy
Complex Element Definition
3. Attribute of a monetary item type
Common Aggregate Components Schema
XBRL specification
Label type
Balance
4. Attribute of an element that reflects whether it is reported as an instant or duration time period
Scripting Code elements
Period type
Item
XLink
5. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Validation
schemaRef
Element
6. taxonomies for companies that report using US GAAP
Label type
DTS
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
7. Decimal attribute for "accurate value"
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
Taxonomy
Complex Element Definition
8. Discoverable Taxonomy Set
DTS
SEC Extension Taxonomy
IFRS Instance Document
Caculation LinkBase
9. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
Scripting Code elements
10. Define the type of data to be tagged with the element name
Type or data type
link:roleType
Hierarchy
XBRL Taxonomy
11. Process of checking that instance documents meet the rules of XBRL specification
Validation
Calculation relationships file
decimals="INF" or decimals="2"
Group or relationship group
12. Same structure as XBRL Instance; different Taxonomy
StyleSheet
decimals="INF" or decimals="2"
IFRS Instance Document
Validation
13. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Decimal
Scripting Code elements
Abstract
Caculation LinkBase
14. Express the number of decimal places
schemaRef
Balance
Decimal
Element
15. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
IFRS Instance Document
Group or relationship group
XBRL US GAAP Taxonomies v1.0
SEC
16. Elements that appear on the rows of a table
Line item
Fact
Common Basic Components Schema
XSLT
17. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Instance Document .xml
Abstract
Reference relationships file
Suppress
18. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
XBRL Instance Document .xml
Common Basic Components Schema
Scripting Code elements
19. Used to associate labes to elements
Abstract
Element names file
Common Aggregate Components Schema
Label relationships file
20. Defines XBRL elements and their attributes
Element names file
Hierarchy
Extension taxonomy
Line item
21. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Taxonomy
Unit of measure
Render or rendering
Calculation relationships
22. Human readable name for an element
Hierarchy
XBRL Taxonomy
Label
FRTA
23. File containing only calculation relationships
Schema
Calculation relationships file
Period type
Validation
24. calculation relationship attribute
Abstract
Unit of measure
FRTA
Weight
25. Unique identifier of an element in a taxonomy
Validation
Name
XBRL Instance Document .xml
Element
26. Defines elements and relationships; schema for a particular reporting group
SEC
Integer
XBRL Taxonomy
Scripting Code elements
27. kind of element
Item
StyleSheet
link:roleType
Standard label
28. Distinguishing name for each distinct element
Extension taxonomy
Label type
XBRL Specification 2.1
FRTA
29. Human readable description of a reporting concept
Element definition
Schema
Label type
Taxonomy
30. Guides the creation and use of taxonomies by presenting a recommended design architecture
StyleSheet
Weight
FRTA
Period type
31. Value that isn't specifically provided - but could be calculated
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
Period type
32. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Linkbase
SEC Extension Taxonomy
Tag
Caculation LinkBase
33. XSLTA method of presenting the data in an instance document
Simple Element Definition
Validation
Presentation LinkBase
Hierarchy
34. Multideminsional table
Hypercube
SEC Extension Taxonomy
Label relationships file
XBRL Specification 2.1
35. Vocabulary used for business documents.
UBL
Suppress
Calculation relationships file
SEC
36. Additive relationships netween numeric items expressed as parent-child heirarchies
Prefix or namespace prefix
Tag
Calculation relationships
XBRL US GAAP Taxonomies v1.0
37. Formatting instructions for data in the instance document
StyleSheet
Label type
Element
Attribute
38. Occurence in an instance document
Period type
Fact
Unit of measure
Element definition
39. Defines Complex (Parent) Elements
Abstract
Extension taxonomy
Caculation LinkBase
Common Aggregate Components Schema
40. Rules and Syntax for XBRL Instance Documents and Taxonomies
Simple Element Definition
XBRL Specification 2.1
Complex Element Definition
Calculation relationships file
41. Data type indicatign the element is stated in whole numbers
Attribute
Fact
Concept
Integer
42. Units in which numeric items have been measured
Fact
Scripting Code elements
DTS
Unit of measure
43. Detailed description of XML syntax
link:roleType
XBRL
XBRL specification
Attribute
44. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Hierarchy
Instance or instance document
SEC
45. The facts in a instance document are surrounded by the ________(entity - time period - currency)
UBL
IFRS Instance Document
Context information
Attribute
46. Follows link:linkbaseRef
Unit of measure
XSLT
Prefix or namespace prefix
link:roleType
47. shorthand sequence of letter for a namespace
XBRL Specification 2.1
XBRL
Schema
Prefix or namespace prefix
48. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Concept
XLink
XBRL Taxonomy
49. XBRL components
XSLT
Hypercube
Calculation relationships file
Element
50. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
XSLT
DTS
Scripting Code elements