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