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