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