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