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