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