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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
Fact
Element names file
Label type
Balance
2. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Simple Element Definition
Item
Calculation relationships
3. Extensible business reporting language - vocabulary used for financial reporting.
Hierarchy
Complex Element Definition
XBRL
Weight
4. Follows link:linkbaseRef
Abstract
link:roleType
Label
Element
5. kind of element
Suppress
Hierarchy
Item
Caculation LinkBase
6. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Decimal
Context
Concept
SEC Extension Taxonomy
7. IFRS is principles based
Line item
Imputed value
schemaRef
Difference between US-GAAP & IFRS GAAP is rules based
8. Attribute of a monetary item type
Balance
Integer
Name
Calculation relationships file
9. Process an instance document into a layout that facilitates readability and understanding of its contents
Context
XML (Extensible markup language)
Render or rendering
Standard label
10. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Taxonomy
SEC
Name
11. Defines Complex (Parent) Elements
DTS
Prefix or namespace prefix
Common Aggregate Components Schema
Label relationships file
12. Used to express and navigate relationships
Render or rendering
Instance or instance document
Hierarchy
Element names file
13. Guides the creation and use of taxonomies by presenting a recommended design architecture
Schema
FRTA
schemaRef
XBRL specification
14. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Standard label
Line item
Presentation relationships
schemaRef
15. Determining the elements that correspond to lines and columns in a financial statement
Abstract
Linkbase
Standard label
Mapping
16. XBRL technical term for a relationships file
SEC Extension Taxonomy
Instance or instance document
Prefix or namespace prefix
Linkbase
17. Discoverable Taxonomy Set
Reference relationships file
Taxonomy
DTS
XLink
18. Human readable name for an element
SEC
Label
schemaRef
XBRL Taxonomy
19. Express the number of decimal places
Context
Tag
Decimal
Common Aggregate Components Schema
20. Uses attributes to describe relationships between elements
Type or data type
XBRL
Hierarchy
XLink
21. Highest level of parent child heirarchy used to categorize item relationships
SEC Extension Taxonomy
XBRL specification
Group or relationship group
Element definition
22. technical term for an element declaration file
Presentation LinkBase
Schema
Suppress
StyleSheet
23. top level of a tree
Root
IFRS Instance Document
StyleSheet
XBRL Instance Document .xml
24. Used to associate labes to elements
XBRL Taxonomy
Label relationships file
Instance or instance document
Name
25. shorthand sequence of letter for a namespace
Reference relationships file
Weight
Schema
Prefix or namespace prefix
26. Report specific information required by XBRL
Presentation LinkBase
Element definition
Context
Element
27. Defines the organizational relationships of elements using parent-child heirarchies
Integer
Extension taxonomy
Presentations relationships file
Label type
28. Elements that appear on the rows of a table
Line item
Element names file
Presentations relationships file
Concept
29. Remove a parent-child relationship - just made ineffectual
Element names file
Weight
XBRL
Suppress
30. XML file that contains business reporting information
Fact
Predefined UBL elements
Item
Instance or instance document
31. Units in which numeric items have been measured
Scripting Code elements
Unit of measure
StyleSheet
Instance or instance document
32. A meta-language used to create vocabularies such as XBRL and UBL
Suppress
XML (Extensible markup language)
SEC Extension Taxonomy
Fact
33. Property of an element
Fact
Balance
Attribute
Name
34. taxonomies for companies that report using US GAAP
Imputed value
SEC Extension Taxonomy
SEC
XBRL US GAAP Taxonomies v1.0
35. XSLTA method of presenting the data in an instance document
Context
Presentation LinkBase
schemaRef
Weight
36. Additive relationships netween numeric items expressed as parent-child heirarchies
Common Basic Components Schema
Type or data type
Calculation relationships
Calculation relationships file
37. Reusable data components - that can be used as needed in each of the UBL documents
Label
Element definition
Scripting Code elements
Predefined UBL elements
38. Associates references with authoritative literature with elements
Scripting Code elements
Reference relationships file
Weight
Caculation LinkBase
39. Define the type of data to be tagged with the element name
DTS
XBRL
Type or data type
Prefix or namespace prefix
40. Human readable description of a reporting concept
Concept
Element definition
Presentations relationships file
Hierarchy
41. XBRL components
Calculation relationships
Type or data type
Element
SEC Extension Taxonomy
42. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Complex Element Definition
Unit of measure
Weight
Presentation relationships
43. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Caculation LinkBase
Standard label
Label
44. Unique identifier of an element in a taxonomy
Name
Unit of measure
link:roleType
Suppress
45. XBRL technical term for element
Standard label
Period type
Taxonomy
Concept
46. Defines elements and relationships; schema for a particular reporting group
Common Basic Components Schema
XBRL Taxonomy
Tag
Presentation relationships
47. Occurence in an instance document
Fact
Standard label
Abstract
Predefined UBL elements
48. Native XML language for processing XML documents into other forms - a template matching language
Concept
Context information
decimals="INF" or decimals="2"
XSLT
49. Process of checking that instance documents meet the rules of XBRL specification
Validation
XBRL Instance Document .xml
Label type
Hypercube
50. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL specification
Caculation LinkBase
XLink
SEC