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