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