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