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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. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Item
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Specification 2.1
2. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Context
Presentation LinkBase
Weight
SEC Extension Taxonomy
3. Used to associate labes to elements
SEC
Label relationships file
Name
Item
4. Define the type of data to be tagged with the element name
Validation
Render or rendering
Calculation relationships file
Type or data type
5. Multideminsional table
Abstract
Attribute
Hypercube
XBRL Specification 2.1
6. shorthand sequence of letter for a namespace
Concept
Context information
decimals="INF" or decimals="2"
Prefix or namespace prefix
7. Defines XBRL elements and their attributes
Element names file
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
Common Basic Components Schema
8. Human readable description of a reporting concept
XBRL Taxonomy
Predefined UBL elements
Element definition
Fact
9. Property of an element
XLink
XBRL Instance Document .xml
Attribute
Label type
10. Value that isn't specifically provided - but could be calculated
decimals="INF" or decimals="2"
Hypercube
Period type
Imputed value
11. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Presentation LinkBase
Reference relationships file
Context information
12. Attribute of an element that reflects whether it is reported as an instant or duration time period
UBL
Period type
Element definition
Abstract
13. Same structure as XBRL Instance; different Taxonomy
Simple Element Definition
FRTA
IFRS Instance Document
SEC Extension Taxonomy
14. Vocabulary used for business documents.
Context information
Period type
schemaRef
UBL
15. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Complex Element Definition
Reference relationships file
Presentation relationships
16. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Period type
Name
XBRL US GAAP Taxonomies v1.0
Abstract
17. Unique identifier of an element in a taxonomy
Name
Common Aggregate Components Schema
Abstract
IFRS Instance Document
18. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
SEC Extension Taxonomy
Label type
19. Follows link:linkbaseRef
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
DTS
SEC Extension Taxonomy
20. Distinguishing name for each distinct element
Element
link:roleType
Prefix or namespace prefix
Label type
21. Declares Name - Type and Structure (sequence)
Element
Calculation relationships
Complex Element Definition
Render or rendering
22. Elements that appear on the rows of a table
Line item
Presentation relationships
Unit of measure
Root
23. Defines Complex (Parent) Elements
Prefix or namespace prefix
Presentation relationships
Instance or instance document
Common Aggregate Components Schema
24. Footnote Disclosures Tagging found in ______.
Root
Standard label
XBRL Instance Document .xml
Balance
25. Decimal attribute for "accurate value"
Mapping
Imputed value
decimals="INF" or decimals="2"
Tag
26. XBRL technical term for element
Standard label
Tag
XML (Extensible markup language)
Concept
27. Rules and Syntax for XBRL Instance Documents and Taxonomies
Context
XBRL Specification 2.1
Element
XML (Extensible markup language)
28. kind of element
link:roleType
Presentation relationships
Item
Standard label
29. calculation relationship attribute
XLink
Name
Weight
Context
30. Used to express and navigate relationships
Context
Hierarchy
XBRL Specification 2.1
Difference between US-GAAP & IFRS GAAP is rules based
31. XML file that contains business reporting information
DTS
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
XBRL Taxonomy
32. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Complex Element Definition
Mapping
Scripting Code elements
Weight
33. Process of checking that instance documents meet the rules of XBRL specification
Period type
Schema
Validation
XBRL US GAAP Taxonomies v1.0
34. Express the number of decimal places
Name
Decimal
Caculation LinkBase
Element
35. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Reference relationships file
Presentation LinkBase
link:roleType
36. XBRL components
Caculation LinkBase
Element
XSLT
link:roleType
37. Formatting instructions for data in the instance document
Calculation relationships file
Extension taxonomy
StyleSheet
Element names file
38. Detailed description of XML syntax
Context
XBRL specification
Unit of measure
Integer
39. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Common Basic Components Schema
SEC
IFRS Instance Document
Hierarchy
40. Reusable data components - that can be used as needed in each of the UBL documents
Reference relationships file
Taxonomy
Root
Predefined UBL elements
41. Human readable name for an element
Label type
Label
Root
Type or data type
42. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
DTS
XSLT
Common Aggregate Components Schema
43. Associates references with authoritative literature with elements
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Linkbase
XBRL Specification 2.1
44. Remove a parent-child relationship - just made ineffectual
Presentation relationships
Prefix or namespace prefix
Suppress
decimals="INF" or decimals="2"
45. Defines Simple Elements and Complex (attribute Elements)
Context information
Common Basic Components Schema
Tag
Abstract
46. Highest level of parent child heirarchy used to categorize item relationships
Schema
Hierarchy
XML (Extensible markup language)
Group or relationship group
47. Uses attributes to describe relationships between elements
StyleSheet
XBRL Specification 2.1
XLink
Difference between US-GAAP & IFRS GAAP is rules based
48. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Period type
Element definition
SEC Extension Taxonomy
49. XSLTA method of presenting the data in an instance document
Taxonomy
Group or relationship group
Presentation LinkBase
Suppress
50. technical term for an element declaration file
IFRS Instance Document
Complex Element Definition
SEC
Schema