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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. Elements that appear on the rows of a table
Period type
Hierarchy
Line item
UBL
2. Report specific information required by XBRL
Context
Element
XSLT
IFRS Instance Document
3. Defines elements and relationships; schema for a particular reporting group
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
XBRL Taxonomy
4. Data type indicatign the element is stated in whole numbers
XSLT
Common Aggregate Components Schema
Integer
UBL
5. File containing only calculation relationships
Taxonomy
Calculation relationships file
XBRL US GAAP Taxonomies v1.0
Label type
6. shorthand sequence of letter for a namespace
XBRL Taxonomy
Period type
Instance or instance document
Prefix or namespace prefix
7. Property of an element
Element
Root
Attribute
Label
8. kind of element
Balance
Item
StyleSheet
Presentation relationships
9. A meta-language used to create vocabularies such as XBRL and UBL
Simple Element Definition
XML (Extensible markup language)
Fact
XLink
10. Associates references with authoritative literature with elements
Reference relationships file
Simple Element Definition
Scripting Code elements
Hypercube
11. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Group or relationship group
Render or rendering
Complex Element Definition
12. Defines Complex (Parent) Elements
FRTA
StyleSheet
Common Aggregate Components Schema
Balance
13. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Label
Predefined UBL elements
IFRS Instance Document
14. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Element definition
XLink
Label
15. Default label for an element
Mapping
Predefined UBL elements
Standard label
Type or data type
16. XBRL technical term for a relationships file
XBRL specification
Render or rendering
Instance or instance document
Linkbase
17. Used to express and navigate relationships
Hierarchy
Attribute
Validation
XML (Extensible markup language)
18. Guides the creation and use of taxonomies by presenting a recommended design architecture
Balance
FRTA
Linkbase
XBRL US GAAP Taxonomies v1.0
19. Human readable name for an element
Abstract
Weight
Group or relationship group
Label
20. Formatting instructions for data in the instance document
StyleSheet
Simple Element Definition
Abstract
SEC
21. Define the type of data to be tagged with the element name
SEC
Type or data type
Abstract
XBRL Taxonomy
22. Declares Name and Type: string - integer - date and decimal
XBRL Specification 2.1
decimals="INF" or decimals="2"
Simple Element Definition
Integer
23. Vocabulary used for business documents.
UBL
Presentation LinkBase
DTS
Tag
24. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Tag
Common Aggregate Components Schema
Taxonomy
Scripting Code elements
25. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
link:roleType
Unit of measure
decimals="INF" or decimals="2"
26. top level of a tree
Root
Linkbase
Integer
XSLT
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
link:roleType
IFRS Instance Document
Taxonomy
XBRL US GAAP Taxonomies v1.0
28. XML file that contains business reporting information
StyleSheet
Schema
Group or relationship group
Instance or instance document
29. Units in which numeric items have been measured
Label type
Unit of measure
link:roleType
Suppress
30. Same structure as XBRL Instance; different Taxonomy
Presentations relationships file
Integer
Validation
IFRS Instance Document
31. Detailed description of XML syntax
Weight
Mapping
Complex Element Definition
XBRL specification
32. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
link:roleType
Element definition
Mapping
33. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Line item
Element
Type or data type
34. Follows link:linkbaseRef
Complex Element Definition
Presentation LinkBase
Simple Element Definition
link:roleType
35. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XML (Extensible markup language)
Hierarchy
SEC
Weight
36. Describes a unit of data in an instance document // to apply markup to an instance document
Fact
Attribute
Tag
Context
37. Extensible business reporting language - vocabulary used for financial reporting.
StyleSheet
Label
XBRL
Simple Element Definition
38. Allows users to add to a published taxonomy to define new elements
Unit of measure
Fact
Extension taxonomy
SEC
39. Express the number of decimal places
Validation
Decimal
Hypercube
FRTA
40. Footnote Disclosures Tagging found in ______.
StyleSheet
Item
Decimal
XBRL Instance Document .xml
41. technical term for an element declaration file
link:roleType
Hypercube
Schema
Presentations relationships file
42. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
schemaRef
Context information
Item
43. IFRS is principles based
Presentation relationships
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
Name
44. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Element names file
Extension taxonomy
XBRL Specification 2.1
45. Defines XBRL elements and their attributes
Label type
Concept
XBRL US GAAP Taxonomies v1.0
Element names file
46. Uses attributes to describe relationships between elements
Element names file
XML (Extensible markup language)
XLink
Label type
47. Unique identifier of an element in a taxonomy
Abstract
Name
Extension taxonomy
Predefined UBL elements
48. calculation relationship attribute
Weight
Scripting Code elements
FRTA
SEC Extension Taxonomy
49. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Simple Element Definition
Tag
Prefix or namespace prefix
50. taxonomies for companies that report using US GAAP
Reference relationships file
Weight
XBRL US GAAP Taxonomies v1.0
UBL