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