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