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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. Report specific information required by XBRL
Imputed value
Caculation LinkBase
Context
Presentation LinkBase
2. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Line item
Standard label
DTS
3. Used to associate labes to elements
link:roleType
Type or data type
Standard label
Label relationships file
4. Remove a parent-child relationship - just made ineffectual
Name
XSLT
Suppress
schemaRef
5. Property of an element
SEC
Attribute
Presentation relationships
Reference relationships file
6. Define the type of data to be tagged with the element name
Reference relationships file
Type or data type
decimals="INF" or decimals="2"
Weight
7. Declares Name - Type and Structure (sequence)
XBRL specification
Complex Element Definition
Fact
XSLT
8. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Instance or instance document
Schema
Extension taxonomy
Context information
9. Rules and Syntax for XBRL Instance Documents and Taxonomies
Presentation LinkBase
XBRL Specification 2.1
Context information
Taxonomy
10. top level of a tree
Calculation relationships file
Complex Element Definition
Root
Common Basic Components Schema
11. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Mapping
SEC
Decimal
12. Guides the creation and use of taxonomies by presenting a recommended design architecture
Weight
schemaRef
FRTA
Context
13. Discoverable Taxonomy Set
XML (Extensible markup language)
XBRL Specification 2.1
DTS
XBRL
14. Determining the elements that correspond to lines and columns in a financial statement
Label
SEC Extension Taxonomy
Mapping
schemaRef
15. Human readable description of a reporting concept
UBL
Predefined UBL elements
Period type
Element definition
16. Reusable data components - that can be used as needed in each of the UBL documents
Name
Linkbase
Predefined UBL elements
DTS
17. Units in which numeric items have been measured
Unit of measure
XBRL Specification 2.1
XBRL Instance Document .xml
Common Basic Components Schema
18. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Validation
Fact
XLink
19. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Common Aggregate Components Schema
Prefix or namespace prefix
Linkbase
20. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Presentations relationships file
Taxonomy
XBRL Specification 2.1
21. Associates references with authoritative literature with elements
Label type
Reference relationships file
Hierarchy
DTS
22. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XML (Extensible markup language)
XSLT
Scripting Code elements
Context
23. Allows users to add to a published taxonomy to define new elements
Standard label
IFRS Instance Document
Element definition
Extension taxonomy
24. Vocabulary used for business documents.
UBL
Presentation relationships
Common Basic Components Schema
Extension taxonomy
25. Human readable name for an element
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
XLink
Label
26. A meta-language used to create vocabularies such as XBRL and UBL
Complex Element Definition
XML (Extensible markup language)
Fact
Predefined UBL elements
27. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Reference relationships file
XLink
Simple Element Definition
SEC
28. XBRL technical term for a relationships file
Item
XLink
Attribute
Linkbase
29. Distinguishing name for each distinct element
Label relationships file
Common Aggregate Components Schema
Integer
Label type
30. XBRL components
Element
Name
Linkbase
Common Aggregate Components Schema
31. IFRS is principles based
Integer
decimals="INF" or decimals="2"
Fact
Difference between US-GAAP & IFRS GAAP is rules based
32. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XLink
Caculation LinkBase
Scripting Code elements
StyleSheet
33. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element
FRTA
Decimal
Period type
34. Occurence in an instance document
Prefix or namespace prefix
Name
Complex Element Definition
Fact
35. File containing only calculation relationships
Calculation relationships file
Root
Hierarchy
XBRL US GAAP Taxonomies v1.0
36. Same structure as XBRL Instance; different Taxonomy
Presentations relationships file
IFRS Instance Document
Fact
Tag
37. Uses attributes to describe relationships between elements
XSLT
Label relationships file
Context information
XLink
38. Detailed description of XML syntax
Suppress
XBRL specification
Element
Caculation LinkBase
39. Elements that appear on the rows of a table
Scripting Code elements
Group or relationship group
Label type
Line item
40. Formatting instructions for data in the instance document
Validation
StyleSheet
XBRL
Concept
41. kind of element
Schema
Root
Item
Caculation LinkBase
42. Express the number of decimal places
Taxonomy
Decimal
Complex Element Definition
Item
43. Default label for an element
XBRL Specification 2.1
Decimal
Standard label
DTS
44. Declares Name and Type: string - integer - date and decimal
XML (Extensible markup language)
Extension taxonomy
Simple Element Definition
Scripting Code elements
45. Follows link:linkbaseRef
Group or relationship group
Instance or instance document
link:roleType
Schema
46. Multideminsional table
Label relationships file
Presentation relationships
Hypercube
Schema
47. Native XML language for processing XML documents into other forms - a template matching language
StyleSheet
Attribute
Calculation relationships
XSLT
48. Highest level of parent child heirarchy used to categorize item relationships
XBRL Instance Document .xml
Presentation relationships
Group or relationship group
Abstract
49. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Suppress
Context information
Predefined UBL elements
50. Decimal attribute for "accurate value"
Context information
Concept
DTS
decimals="INF" or decimals="2"