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