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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 Simple Elements and Complex (attribute Elements)
Instance or instance document
Standard label
Common Basic Components Schema
Calculation relationships
2. Vocabulary used for business documents.
UBL
XBRL US GAAP Taxonomies v1.0
Validation
Element
3. Defines XBRL elements and their attributes
Integer
Element names file
Render or rendering
XML (Extensible markup language)
4. Unique identifier of an element in a taxonomy
Item
XBRL Taxonomy
Name
Imputed value
5. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
XBRL US GAAP Taxonomies v1.0
Schema
Root
6. Remove a parent-child relationship - just made ineffectual
Decimal
Unit of measure
Standard label
Suppress
7. Same structure as XBRL Instance; different Taxonomy
Attribute
Context information
IFRS Instance Document
Extension taxonomy
8. Formatting instructions for data in the instance document
StyleSheet
Hypercube
Context information
Mapping
9. File containing only calculation relationships
Name
Extension taxonomy
Calculation relationships file
Context information
10. Allows users to add to a published taxonomy to define new elements
Fact
Extension taxonomy
SEC Extension Taxonomy
XBRL Instance Document .xml
11. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Schema
Hierarchy
XLink
12. Used to associate labes to elements
UBL
Render or rendering
Context information
Label relationships file
13. taxonomies for companies that report using US GAAP
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Label
14. XSLTA method of presenting the data in an instance document
SEC
Presentation LinkBase
Schema
Reference relationships file
15. kind of element
Abstract
Element names file
Presentations relationships file
Item
16. IFRS is principles based
Validation
Name
Presentation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
17. Data type indicatign the element is stated in whole numbers
Fact
XBRL Taxonomy
UBL
Integer
18. Footnote Disclosures Tagging found in ______.
Extension taxonomy
XBRL Instance Document .xml
IFRS Instance Document
Integer
19. Defines elements and relationships; schema for a particular reporting group
Period type
StyleSheet
XBRL Taxonomy
UBL
20. Defines Complex (Parent) Elements
XBRL Taxonomy
Prefix or namespace prefix
Complex Element Definition
Common Aggregate Components Schema
21. Additive relationships netween numeric items expressed as parent-child heirarchies
Root
schemaRef
SEC Extension Taxonomy
Calculation relationships
22. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Name
Scripting Code elements
Taxonomy
Extension taxonomy
23. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL
Hierarchy
Simple Element Definition
SEC
24. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
Name
XSLT
decimals="INF" or decimals="2"
25. Report specific information required by XBRL
Instance or instance document
Linkbase
Context
Item
26. Follows link:linkbaseRef
link:roleType
Fact
XBRL Instance Document .xml
Label relationships file
27. Human readable name for an element
Label relationships file
XBRL Specification 2.1
Label
XBRL
28. XML file that contains business reporting information
Tag
Label relationships file
Instance or instance document
Presentation relationships
29. technical term for an element declaration file
Complex Element Definition
DTS
Schema
decimals="INF" or decimals="2"
30. shorthand sequence of letter for a namespace
Complex Element Definition
Instance or instance document
Line item
Prefix or namespace prefix
31. Discoverable Taxonomy Set
Reference relationships file
Common Basic Components Schema
DTS
Type or data type
32. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Common Aggregate Components Schema
Context information
Balance
Mapping
33. Attribute of a monetary item type
XBRL specification
Balance
Concept
SEC
34. Declares Name - Type and Structure (sequence)
Element definition
Complex Element Definition
IFRS Instance Document
Suppress
35. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Standard label
XBRL Instance Document .xml
FRTA
36. Process of checking that instance documents meet the rules of XBRL specification
Decimal
Hypercube
Validation
Fact
37. Declares Name and Type: string - integer - date and decimal
Difference between US-GAAP & IFRS GAAP is rules based
Simple Element Definition
SEC
Context information
38. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Scripting Code elements
Schema
Group or relationship group
SEC Extension Taxonomy
39. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Label relationships file
XBRL specification
XBRL Instance Document .xml
40. Express the number of decimal places
Label type
Decimal
Presentation relationships
XSLT
41. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Integer
Simple Element Definition
Weight
Presentation relationships
42. Value that isn't specifically provided - but could be calculated
XSLT
Attribute
Presentation LinkBase
Imputed value
43. Used to express and navigate relationships
Hierarchy
XBRL Specification 2.1
UBL
Simple Element Definition
44. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Name
Element
Item
45. Determining the elements that correspond to lines and columns in a financial statement
Context
Common Basic Components Schema
Presentation relationships
Mapping
46. Guides the creation and use of taxonomies by presenting a recommended design architecture
Suppress
decimals="INF" or decimals="2"
FRTA
Presentation LinkBase
47. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
schemaRef
XLink
Hypercube
48. Define the type of data to be tagged with the element name
SEC
Type or data type
link:roleType
Context
49. Uses attributes to describe relationships between elements
Label relationships file
XLink
Linkbase
UBL
50. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
Context information
Element definition