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