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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. Native XML language for processing XML documents into other forms - a template matching language
Presentations relationships file
link:roleType
XBRL Instance Document .xml
XSLT
2. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Linkbase
Presentation relationships
Unit of measure
Simple Element Definition
3. File containing only calculation relationships
Tag
Complex Element Definition
Calculation relationships file
Unit of measure
4. Defines XBRL elements and their attributes
Label type
Attribute
Element names file
XLink
5. taxonomies for companies that report using US GAAP
Element
Concept
XBRL US GAAP Taxonomies v1.0
Type or data type
6. Distinguishing name for each distinct element
XBRL US GAAP Taxonomies v1.0
Label type
Root
SEC
7. Remove a parent-child relationship - just made ineffectual
Complex Element Definition
Suppress
Group or relationship group
XBRL US GAAP Taxonomies v1.0
8. Define the type of data to be tagged with the element name
Label type
Render or rendering
Type or data type
link:roleType
9. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Element names file
SEC Extension Taxonomy
Reference relationships file
10. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label type
Caculation LinkBase
FRTA
Extension taxonomy
11. Human readable description of a reporting concept
Fact
Suppress
Element definition
Label type
12. Units in which numeric items have been measured
XBRL Taxonomy
schemaRef
UBL
Unit of measure
13. Detailed description of XML syntax
XBRL specification
Scripting Code elements
Element
SEC
14. Multideminsional table
Element
Hypercube
DTS
Unit of measure
15. XBRL components
Instance or instance document
Element
DTS
Prefix or namespace prefix
16. Discoverable Taxonomy Set
Element
Common Aggregate Components Schema
DTS
Hierarchy
17. Guides the creation and use of taxonomies by presenting a recommended design architecture
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
FRTA
Label relationships file
18. Footnote Disclosures Tagging found in ______.
SEC Extension Taxonomy
XBRL Instance Document .xml
Render or rendering
Hierarchy
19. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
XBRL specification
Schema
Extension taxonomy
20. XBRL technical term for element
Abstract
Calculation relationships
Concept
Group or relationship group
21. Report specific information required by XBRL
Label type
Context
Taxonomy
Reference relationships file
22. Defines elements and relationships; schema for a particular reporting group
Item
XBRL Taxonomy
Validation
Name
23. Attribute of a monetary item type
Type or data type
Balance
Hypercube
SEC
24. Defines the organizational relationships of elements using parent-child heirarchies
link:roleType
Mapping
Presentations relationships file
XBRL Instance Document .xml
25. Declares Name - Type and Structure (sequence)
Standard label
Label
Complex Element Definition
Fact
26. Used to express and navigate relationships
link:roleType
Hierarchy
Render or rendering
Presentation relationships
27. Elements that appear on the rows of a table
Element definition
Line item
Suppress
FRTA
28. Reusable data components - that can be used as needed in each of the UBL documents
schemaRef
Predefined UBL elements
Calculation relationships
Scripting Code elements
29. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Scripting Code elements
Period type
Attribute
30. Same structure as XBRL Instance; different Taxonomy
Presentations relationships file
Calculation relationships file
IFRS Instance Document
Element
31. Determining the elements that correspond to lines and columns in a financial statement
XBRL US GAAP Taxonomies v1.0
Caculation LinkBase
SEC Extension Taxonomy
Mapping
32. Rules and Syntax for XBRL Instance Documents and Taxonomies
Item
Abstract
Name
XBRL Specification 2.1
33. Process of checking that instance documents meet the rules of XBRL specification
XSLT
Label
SEC Extension Taxonomy
Validation
34. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
XBRL US GAAP Taxonomies v1.0
schemaRef
Presentations relationships file
35. Occurence in an instance document
Predefined UBL elements
Fact
Instance or instance document
Common Aggregate Components Schema
36. Formatting instructions for data in the instance document
Element definition
XLink
XBRL Instance Document .xml
StyleSheet
37. XBRL technical term for a relationships file
Common Aggregate Components Schema
Linkbase
XML (Extensible markup language)
DTS
38. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
schemaRef
Hierarchy
Scripting Code elements
XSLT
39. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Complex Element Definition
Type or data type
schemaRef
40. Vocabulary used for business documents.
Fact
UBL
Schema
SEC Extension Taxonomy
41. Unique identifier of an element in a taxonomy
Prefix or namespace prefix
IFRS Instance Document
Name
XBRL Taxonomy
42. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Balance
XLink
Abstract
link:roleType
43. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Integer
Common Basic Components Schema
Render or rendering
44. Associates references with authoritative literature with elements
Reference relationships file
XML (Extensible markup language)
Calculation relationships file
DTS
45. technical term for an element declaration file
XBRL Taxonomy
Presentation LinkBase
Taxonomy
Schema
46. Additive relationships netween numeric items expressed as parent-child heirarchies
Concept
Calculation relationships
Label
XSLT
47. Express the number of decimal places
Decimal
Suppress
Schema
Integer
48. top level of a tree
Root
Reference relationships file
Caculation LinkBase
Linkbase
49. Used to associate labes to elements
UBL
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
50. Allows users to add to a published taxonomy to define new elements
XML (Extensible markup language)
Context information
Extension taxonomy
Balance