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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. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Label type
XBRL US GAAP Taxonomies v1.0
Unit of measure
2. Process of checking that instance documents meet the rules of XBRL specification
Simple Element Definition
Line item
Validation
Suppress
3. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Element definition
Common Aggregate Components Schema
Abstract
Simple Element Definition
4. XML file that contains business reporting information
Reference relationships file
Context information
Instance or instance document
Line item
5. XBRL technical term for element
Unit of measure
Concept
Group or relationship group
Extension taxonomy
6. technical term for an element declaration file
XBRL Specification 2.1
Schema
Period type
Presentation LinkBase
7. Define the type of data to be tagged with the element name
schemaRef
Validation
Type or data type
Tag
8. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Decimal
Type or data type
Fact
Scripting Code elements
9. Elements that appear on the rows of a table
Line item
Taxonomy
Standard label
XLink
10. calculation relationship attribute
Weight
Common Basic Components Schema
XBRL specification
IFRS Instance Document
11. Rules and Syntax for XBRL Instance Documents and Taxonomies
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Specification 2.1
Element names file
Reference relationships file
12. Formatting instructions for data in the instance document
XBRL US GAAP Taxonomies v1.0
StyleSheet
Mapping
Calculation relationships file
13. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Decimal
Attribute
Prefix or namespace prefix
14. kind of element
Item
XML (Extensible markup language)
Hypercube
Type or data type
15. Allows users to add to a published taxonomy to define new elements
Simple Element Definition
Extension taxonomy
Element definition
Decimal
16. Footnote Disclosures Tagging found in ______.
XSLT
Render or rendering
XBRL Instance Document .xml
Complex Element Definition
17. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
SEC Extension Taxonomy
Scripting Code elements
XML (Extensible markup language)
18. Declares Name and Type: string - integer - date and decimal
Weight
Concept
Simple Element Definition
Attribute
19. Data type indicatign the element is stated in whole numbers
Fact
Integer
DTS
XSLT
20. Discoverable Taxonomy Set
Label type
Concept
DTS
Predefined UBL elements
21. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Suppress
XSLT
Context information
Caculation LinkBase
22. Report specific information required by XBRL
Context
Hierarchy
Fact
Presentations relationships file
23. Detailed description of XML syntax
XBRL US GAAP Taxonomies v1.0
XBRL specification
Element
Complex Element Definition
24. Follows link:linkbaseRef
Validation
UBL
link:roleType
Unit of measure
25. Describes a unit of data in an instance document // to apply markup to an instance document
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
Validation
Tag
26. XSLTA method of presenting the data in an instance document
Scripting Code elements
XLink
Presentation LinkBase
SEC Extension Taxonomy
27. Reusable data components - that can be used as needed in each of the UBL documents
XBRL Instance Document .xml
DTS
Imputed value
Predefined UBL elements
28. Express the number of decimal places
Weight
Decimal
Element
Taxonomy
29. Used to express and navigate relationships
Hierarchy
Root
Taxonomy
DTS
30. Highest level of parent child heirarchy used to categorize item relationships
Label relationships file
Mapping
Integer
Group or relationship group
31. Determining the elements that correspond to lines and columns in a financial statement
IFRS Instance Document
Predefined UBL elements
Mapping
Reference relationships file
32. Defines Complex (Parent) Elements
Imputed value
Validation
Common Aggregate Components Schema
Label
33. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Tag
Unit of measure
Presentation relationships
SEC
34. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
Taxonomy
SEC Extension Taxonomy
35. A meta-language used to create vocabularies such as XBRL and UBL
Type or data type
SEC Extension Taxonomy
Weight
XML (Extensible markup language)
36. Same structure as XBRL Instance; different Taxonomy
Weight
IFRS Instance Document
Group or relationship group
Presentations relationships file
37. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
Name
XBRL Specification 2.1
38. Uses attributes to describe relationships between elements
XBRL Taxonomy
Extension taxonomy
Weight
XLink
39. Guides the creation and use of taxonomies by presenting a recommended design architecture
Prefix or namespace prefix
Label relationships file
XLink
FRTA
40. Vocabulary used for business documents.
DTS
UBL
Balance
link:roleType
41. Used to associate labes to elements
Balance
Taxonomy
XBRL Specification 2.1
Label relationships file
42. Process an instance document into a layout that facilitates readability and understanding of its contents
Instance or instance document
Period type
Render or rendering
Standard label
43. Distinguishing name for each distinct element
Element definition
Reference relationships file
Label type
Item
44. top level of a tree
FRTA
Item
Root
Weight
45. Extensible business reporting language - vocabulary used for financial reporting.
Validation
XBRL
Line item
Balance
46. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Instance Document .xml
SEC
Label relationships file
Context information
47. Attribute of a monetary item type
Balance
Prefix or namespace prefix
XBRL Taxonomy
Extension taxonomy
48. Multideminsional table
Line item
Hypercube
Presentation relationships
Simple Element Definition
49. Decimal attribute for "accurate value"
Common Aggregate Components Schema
Linkbase
Presentation LinkBase
decimals="INF" or decimals="2"
50. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Render or rendering
IFRS Instance Document
Tag