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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. XSLTA method of presenting the data in an instance document
Scripting Code elements
Attribute
Complex Element Definition
Presentation LinkBase
2. Detailed description of XML syntax
XBRL specification
Standard label
SEC
Element
3. Value that isn't specifically provided - but could be calculated
Validation
Imputed value
decimals="INF" or decimals="2"
Unit of measure
4. Used to associate labes to elements
Label type
Standard label
SEC Extension Taxonomy
Label relationships file
5. Associates references with authoritative literature with elements
Decimal
XBRL Specification 2.1
Standard label
Reference relationships file
6. Declares Name - Type and Structure (sequence)
Complex Element Definition
Tag
Taxonomy
schemaRef
7. technical term for an element declaration file
Schema
Simple Element Definition
Common Basic Components Schema
Unit of measure
8. Highest level of parent child heirarchy used to categorize item relationships
Taxonomy
XBRL Instance Document .xml
Group or relationship group
Context information
9. A meta-language used to create vocabularies such as XBRL and UBL
Label relationships file
Fact
Taxonomy
XML (Extensible markup language)
10. Units in which numeric items have been measured
Common Aggregate Components Schema
XBRL Specification 2.1
Unit of measure
Calculation relationships file
11. Defines the organizational relationships of elements using parent-child heirarchies
Render or rendering
Presentations relationships file
Group or relationship group
Label relationships file
12. Report specific information required by XBRL
Line item
Weight
Calculation relationships
Context
13. Human readable name for an element
Suppress
SEC
XSLT
Label
14. Describes a unit of data in an instance document // to apply markup to an instance document
Element definition
Type or data type
Tag
XBRL US GAAP Taxonomies v1.0
15. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Label type
Label
XSLT
16. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Item
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
17. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label type
Prefix or namespace prefix
Presentation relationships
XSLT
18. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
link:roleType
Element definition
Period type
schemaRef
19. Define the type of data to be tagged with the element name
Standard label
Type or data type
Imputed value
Element definition
20. kind of element
XML (Extensible markup language)
Label relationships file
Group or relationship group
Item
21. IFRS is principles based
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Context
22. Rules and Syntax for XBRL Instance Documents and Taxonomies
Item
XBRL Specification 2.1
Unit of measure
Standard label
23. Elements that appear on the rows of a table
Name
Validation
Line item
Label relationships file
24. Same structure as XBRL Instance; different Taxonomy
Mapping
XBRL Specification 2.1
StyleSheet
IFRS Instance Document
25. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Hypercube
XBRL Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Context information
26. XBRL components
Concept
Hierarchy
Element
Unit of measure
27. Occurence in an instance document
Fact
Validation
FRTA
XBRL specification
28. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Line item
Abstract
Tag
Type or data type
29. Express the number of decimal places
IFRS Instance Document
Presentations relationships file
Attribute
Decimal
30. Defines elements and relationships; schema for a particular reporting group
Decimal
XBRL Taxonomy
Calculation relationships file
Item
31. XBRL technical term for a relationships file
Fact
Name
Linkbase
Label relationships file
32. Human readable description of a reporting concept
Type or data type
link:roleType
Complex Element Definition
Element definition
33. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
link:roleType
Calculation relationships
Caculation LinkBase
Presentation LinkBase
34. XBRL technical term for element
Integer
Concept
Balance
XLink
35. Extensible business reporting language - vocabulary used for financial reporting.
IFRS Instance Document
XBRL
XBRL Taxonomy
UBL
36. Attribute of a monetary item type
Type or data type
Name
Balance
schemaRef
37. Formatting instructions for data in the instance document
Decimal
StyleSheet
Abstract
Taxonomy
38. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
DTS
Weight
Common Aggregate Components Schema
39. Uses attributes to describe relationships between elements
Label
XLink
FRTA
Presentations relationships file
40. Default label for an element
Label type
Presentation LinkBase
Standard label
Scripting Code elements
41. Discoverable Taxonomy Set
Taxonomy
Name
StyleSheet
DTS
42. Remove a parent-child relationship - just made ineffectual
Suppress
Concept
FRTA
Name
43. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Unit of measure
Label type
SEC
Hierarchy
44. top level of a tree
Linkbase
Render or rendering
Root
Group or relationship group
45. Guides the creation and use of taxonomies by presenting a recommended design architecture
Group or relationship group
Caculation LinkBase
Common Aggregate Components Schema
FRTA
46. Additive relationships netween numeric items expressed as parent-child heirarchies
FRTA
Integer
Calculation relationships
Mapping
47. Used to express and navigate relationships
Calculation relationships file
UBL
Hierarchy
XBRL Instance Document .xml
48. Allows users to add to a published taxonomy to define new elements
Prefix or namespace prefix
Balance
Hierarchy
Extension taxonomy
49. Unique identifier of an element in a taxonomy
Prefix or namespace prefix
FRTA
Name
Presentation LinkBase
50. File containing only calculation relationships
Label
Type or data type
SEC Extension Taxonomy
Calculation relationships file