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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. Value that isn't specifically provided - but could be calculated
Prefix or namespace prefix
XML (Extensible markup language)
Imputed value
Suppress
2. Define the type of data to be tagged with the element name
Suppress
Type or data type
SEC Extension Taxonomy
Weight
3. Process of checking that instance documents meet the rules of XBRL specification
Fact
IFRS Instance Document
XBRL Specification 2.1
Validation
4. Human readable description of a reporting concept
Imputed value
Element definition
Hierarchy
Concept
5. XML file that contains business reporting information
decimals="INF" or decimals="2"
Instance or instance document
Integer
schemaRef
6. Process an instance document into a layout that facilitates readability and understanding of its contents
Integer
Label
Render or rendering
UBL
7. Additive relationships netween numeric items expressed as parent-child heirarchies
decimals="INF" or decimals="2"
Calculation relationships
Type or data type
Fact
8. Reusable data components - that can be used as needed in each of the UBL documents
SEC
Predefined UBL elements
IFRS Instance Document
XBRL Taxonomy
9. XBRL technical term for a relationships file
SEC
Linkbase
Validation
UBL
10. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Label relationships file
SEC
Group or relationship group
Taxonomy
11. Used to associate labes to elements
Validation
Label relationships file
Scripting Code elements
Presentations relationships file
12. Express the number of decimal places
XBRL US GAAP Taxonomies v1.0
SEC
Decimal
Mapping
13. Report specific information required by XBRL
schemaRef
Complex Element Definition
Context
Element definition
14. Elements that appear on the rows of a table
Integer
Line item
Element
StyleSheet
15. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
XSLT
Calculation relationships file
Type or data type
16. Used to express and navigate relationships
Hierarchy
Root
Reference relationships file
Hypercube
17. Footnote Disclosures Tagging found in ______.
SEC
Balance
XBRL Instance Document .xml
Label
18. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL specification
Root
SEC Extension Taxonomy
Tag
19. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
decimals="INF" or decimals="2"
Abstract
DTS
Simple Element Definition
20. Allows users to add to a published taxonomy to define new elements
Validation
Balance
XML (Extensible markup language)
Extension taxonomy
21. Same structure as XBRL Instance; different Taxonomy
link:roleType
Root
Unit of measure
IFRS Instance Document
22. Discoverable Taxonomy Set
Standard label
Mapping
DTS
XML (Extensible markup language)
23. Defines XBRL elements and their attributes
Mapping
Element names file
DTS
Common Aggregate Components Schema
24. calculation relationship attribute
Balance
Difference between US-GAAP & IFRS GAAP is rules based
Weight
Tag
25. A meta-language used to create vocabularies such as XBRL and UBL
Linkbase
decimals="INF" or decimals="2"
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
26. XSLTA method of presenting the data in an instance document
XML (Extensible markup language)
Unit of measure
Calculation relationships
Presentation LinkBase
27. Data type indicatign the element is stated in whole numbers
Extension taxonomy
Scripting Code elements
Integer
Common Basic Components Schema
28. kind of element
Instance or instance document
Item
Element names file
Presentations relationships file
29. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XLink
Attribute
Type or data type
Presentation relationships
30. XBRL components
IFRS Instance Document
Element
Suppress
Taxonomy
31. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Reference relationships file
32. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
XBRL specification
Label
Schema
33. Vocabulary used for business documents.
Schema
Imputed value
Presentation LinkBase
UBL
34. Associates references with authoritative literature with elements
Reference relationships file
FRTA
Simple Element Definition
SEC
35. Multideminsional table
StyleSheet
decimals="INF" or decimals="2"
Period type
Hypercube
36. Remove a parent-child relationship - just made ineffectual
Suppress
Imputed value
Balance
Difference between US-GAAP & IFRS GAAP is rules based
37. Defines elements and relationships; schema for a particular reporting group
Abstract
Line item
XBRL Taxonomy
Calculation relationships file
38. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Tag
Context information
Unit of measure
39. top level of a tree
XLink
Root
Label
Name
40. Uses attributes to describe relationships between elements
Presentation LinkBase
Calculation relationships
Element
XLink
41. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
SEC Extension Taxonomy
DTS
Element definition
42. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
Complex Element Definition
schemaRef
43. Occurence in an instance document
Predefined UBL elements
XBRL Instance Document .xml
Fact
Reference relationships file
44. Guides the creation and use of taxonomies by presenting a recommended design architecture
Caculation LinkBase
FRTA
Concept
Label relationships file
45. Decimal attribute for "accurate value"
Hypercube
XML (Extensible markup language)
Calculation relationships file
decimals="INF" or decimals="2"
46. Default label for an element
Standard label
Reference relationships file
Extension taxonomy
XBRL Instance Document .xml
47. Property of an element
Attribute
SEC Extension Taxonomy
Instance or instance document
decimals="INF" or decimals="2"
48. IFRS is principles based
Validation
Calculation relationships file
Complex Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
49. File containing only calculation relationships
FRTA
Calculation relationships file
Name
Render or rendering
50. XBRL technical term for element
XBRL
Concept
XBRL Specification 2.1
Caculation LinkBase