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