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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. Units in which numeric items have been measured
Integer
Element
Unit of measure
Reference relationships file
2. Report specific information required by XBRL
Label relationships file
Context
Prefix or namespace prefix
Name
3. Follows link:linkbaseRef
Element
SEC Extension Taxonomy
Context information
link:roleType
4. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XML (Extensible markup language)
schemaRef
Presentation LinkBase
Taxonomy
5. Used to express and navigate relationships
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships file
Hierarchy
Mapping
6. calculation relationship attribute
Group or relationship group
Weight
Complex Element Definition
Integer
7. Declares Name - Type and Structure (sequence)
Imputed value
Element definition
Complex Element Definition
Period type
8. XML file that contains business reporting information
XBRL Taxonomy
Hypercube
Attribute
Instance or instance document
9. Allows users to add to a published taxonomy to define new elements
SEC
Period type
Extension taxonomy
XSLT
10. Reusable data components - that can be used as needed in each of the UBL documents
Abstract
Predefined UBL elements
Label type
Name
11. Express the number of decimal places
Decimal
Attribute
Linkbase
XLink
12. Vocabulary used for business documents.
UBL
Unit of measure
Render or rendering
Presentations relationships file
13. Human readable name for an element
Label
Reference relationships file
XLink
XBRL specification
14. A meta-language used to create vocabularies such as XBRL and UBL
Label type
Weight
Presentations relationships file
XML (Extensible markup language)
15. XSLTA method of presenting the data in an instance document
XSLT
Linkbase
Presentation LinkBase
Label type
16. Used to associate labes to elements
Label relationships file
link:roleType
Element
XSLT
17. Declares Name and Type: string - integer - date and decimal
Label type
Concept
Simple Element Definition
Element
18. File containing only calculation relationships
Calculation relationships file
Hypercube
Type or data type
XBRL US GAAP Taxonomies v1.0
19. Formatting instructions for data in the instance document
Instance or instance document
XBRL Specification 2.1
link:roleType
StyleSheet
20. Uses attributes to describe relationships between elements
Label type
Complex Element Definition
XLink
Common Aggregate Components Schema
21. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Element definition
schemaRef
Schema
Context information
22. Extensible business reporting language - vocabulary used for financial reporting.
Imputed value
Prefix or namespace prefix
XBRL
Context
23. Default label for an element
Element definition
Concept
Standard label
Difference between US-GAAP & IFRS GAAP is rules based
24. Human readable description of a reporting concept
Context
Label
Validation
Element definition
25. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL
SEC Extension Taxonomy
DTS
schemaRef
26. XBRL technical term for a relationships file
Linkbase
Type or data type
Integer
Presentation LinkBase
27. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Context
XBRL Instance Document .xml
Render or rendering
28. top level of a tree
Root
Weight
Attribute
Complex Element Definition
29. IFRS is principles based
StyleSheet
Difference between US-GAAP & IFRS GAAP is rules based
FRTA
Prefix or namespace prefix
30. Distinguishing name for each distinct element
Label type
XBRL US GAAP Taxonomies v1.0
Calculation relationships file
Root
31. Additive relationships netween numeric items expressed as parent-child heirarchies
Imputed value
Calculation relationships
XBRL US GAAP Taxonomies v1.0
schemaRef
32. Rules and Syntax for XBRL Instance Documents and Taxonomies
Unit of measure
XBRL US GAAP Taxonomies v1.0
XSLT
XBRL Specification 2.1
33. Defines elements and relationships; schema for a particular reporting group
Type or data type
XBRL Taxonomy
Name
Label relationships file
34. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation LinkBase
Reference relationships file
Presentation relationships
Presentations relationships file
35. Data type indicatign the element is stated in whole numbers
Name
Integer
Predefined UBL elements
Render or rendering
36. kind of element
Standard label
Type or data type
Item
Linkbase
37. Unique identifier of an element in a taxonomy
Balance
Name
XML (Extensible markup language)
Imputed value
38. Process of checking that instance documents meet the rules of XBRL specification
Element
UBL
Validation
SEC
39. Multideminsional table
Hypercube
Fact
Complex Element Definition
StyleSheet
40. Occurence in an instance document
Scripting Code elements
Fact
Label type
XBRL Taxonomy
41. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Hierarchy
XLink
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
42. Defines XBRL elements and their attributes
Scripting Code elements
Item
XBRL Instance Document .xml
Element names file
43. Native XML language for processing XML documents into other forms - a template matching language
Label
SEC
XSLT
XLink
44. Remove a parent-child relationship - just made ineffectual
Period type
Label relationships file
Decimal
Suppress
45. Property of an element
Calculation relationships file
Simple Element Definition
Attribute
Period type
46. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
XBRL Specification 2.1
Period type
XBRL
47. Attribute of a monetary item type
FRTA
Decimal
Validation
Balance
48. technical term for an element declaration file
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Imputed value
Common Aggregate Components Schema
49. Defines Complex (Parent) Elements
XSLT
Name
XBRL Instance Document .xml
Common Aggregate Components Schema
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
Weight
Period type
Calculation relationships file
Root