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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. XBRL technical term for a relationships file
Label type
SEC
Concept
Linkbase
2. Express the number of decimal places
Line item
Linkbase
Common Aggregate Components Schema
Decimal
3. Declares Name - Type and Structure (sequence)
Complex Element Definition
Fact
Element
Predefined UBL elements
4. Native XML language for processing XML documents into other forms - a template matching language
Reference relationships file
Presentation relationships
XSLT
Validation
5. A meta-language used to create vocabularies such as XBRL and UBL
FRTA
Balance
XML (Extensible markup language)
Presentation LinkBase
6. Formatting instructions for data in the instance document
FRTA
XBRL Taxonomy
Common Basic Components Schema
StyleSheet
7. calculation relationship attribute
UBL
Group or relationship group
decimals="INF" or decimals="2"
Weight
8. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XSLT
XBRL Specification 2.1
Period type
Abstract
9. Units in which numeric items have been measured
Imputed value
Unit of measure
Instance or instance document
Integer
10. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Suppress
Scripting Code elements
XBRL Instance Document .xml
11. Used to express and navigate relationships
XBRL Instance Document .xml
Hierarchy
Element definition
XBRL specification
12. Default label for an element
Element
Standard label
Label
Label type
13. kind of element
Instance or instance document
Tag
Label
Item
14. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Suppress
Fact
Complex Element Definition
15. Defines Complex (Parent) Elements
Abstract
Calculation relationships
Common Aggregate Components Schema
Attribute
16. Occurence in an instance document
XBRL
SEC
StyleSheet
Fact
17. shorthand sequence of letter for a namespace
link:roleType
Prefix or namespace prefix
XML (Extensible markup language)
XBRL Taxonomy
18. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Linkbase
Line item
Attribute
19. XML file that contains business reporting information
Taxonomy
decimals="INF" or decimals="2"
XML (Extensible markup language)
Instance or instance document
20. Decimal attribute for "accurate value"
Name
decimals="INF" or decimals="2"
Schema
Group or relationship group
21. Remove a parent-child relationship - just made ineffectual
XSLT
Unit of measure
Suppress
Taxonomy
22. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Weight
Linkbase
Element definition
schemaRef
23. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Linkbase
Label
StyleSheet
24. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
FRTA
Presentations relationships file
decimals="INF" or decimals="2"
25. Used to associate labes to elements
Label relationships file
Concept
Label type
XBRL Specification 2.1
26. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Fact
SEC
XML (Extensible markup language)
Caculation LinkBase
27. XBRL components
SEC Extension Taxonomy
Validation
Element
XBRL Specification 2.1
28. Distinguishing name for each distinct element
Group or relationship group
Label type
Period type
Instance or instance document
29. Data type indicatign the element is stated in whole numbers
UBL
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
Integer
30. Extensible business reporting language - vocabulary used for financial reporting.
Caculation LinkBase
XBRL
Prefix or namespace prefix
Complex Element Definition
31. Defines XBRL elements and their attributes
Fact
Element names file
Linkbase
Item
32. Declares Name and Type: string - integer - date and decimal
XML (Extensible markup language)
Simple Element Definition
Presentation relationships
Render or rendering
33. Associates references with authoritative literature with elements
Reference relationships file
Presentations relationships file
Scripting Code elements
FRTA
34. Uses attributes to describe relationships between elements
decimals="INF" or decimals="2"
Extension taxonomy
XLink
Taxonomy
35. Footnote Disclosures Tagging found in ______.
XBRL specification
XBRL Instance Document .xml
Standard label
Suppress
36. Determining the elements that correspond to lines and columns in a financial statement
Imputed value
Mapping
StyleSheet
Prefix or namespace prefix
37. Defines elements and relationships; schema for a particular reporting group
Decimal
Fact
Caculation LinkBase
XBRL Taxonomy
38. technical term for an element declaration file
Scripting Code elements
Schema
link:roleType
Complex Element Definition
39. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
XLink
Concept
Context information
40. Property of an element
link:roleType
Attribute
Presentation LinkBase
Root
41. Define the type of data to be tagged with the element name
Suppress
Type or data type
DTS
Calculation relationships
42. Discoverable Taxonomy Set
DTS
Attribute
schemaRef
Presentation LinkBase
43. Vocabulary used for business documents.
Scripting Code elements
Common Basic Components Schema
Hierarchy
UBL
44. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Label
Taxonomy
Weight
XLink
45. Process of checking that instance documents meet the rules of XBRL specification
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
Validation
46. Unique identifier of an element in a taxonomy
Weight
Name
link:roleType
Common Aggregate Components Schema
47. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Difference between US-GAAP & IFRS GAAP is rules based
StyleSheet
Mapping
Presentation relationships
48. Human readable description of a reporting concept
Element definition
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Root
49. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XML (Extensible markup language)
Tag
Period type
50. Attribute of a monetary item type
Validation
Render or rendering
XBRL specification
Balance