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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. File containing only calculation relationships
XSLT
XBRL specification
Calculation relationships file
XLink
2. Discoverable Taxonomy Set
DTS
UBL
Element
Common Aggregate Components Schema
3. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Taxonomy
StyleSheet
SEC Extension Taxonomy
Element
4. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Tag
decimals="INF" or decimals="2"
Unit of measure
5. Uses attributes to describe relationships between elements
SEC
Context information
XLink
XBRL
6. calculation relationship attribute
Weight
Concept
FRTA
Imputed value
7. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Label type
schemaRef
FRTA
Context information
8. Defines Simple Elements and Complex (attribute Elements)
link:roleType
Concept
Linkbase
Common Basic Components Schema
9. Remove a parent-child relationship - just made ineffectual
Simple Element Definition
Suppress
Extension taxonomy
Schema
10. Additive relationships netween numeric items expressed as parent-child heirarchies
Presentation LinkBase
IFRS Instance Document
Decimal
Calculation relationships
11. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
XBRL US GAAP Taxonomies v1.0
Label type
Hypercube
12. taxonomies for companies that report using US GAAP
Label relationships file
Context
Caculation LinkBase
XBRL US GAAP Taxonomies v1.0
13. Units in which numeric items have been measured
XBRL Instance Document .xml
XML (Extensible markup language)
Unit of measure
Presentation relationships
14. Highest level of parent child heirarchy used to categorize item relationships
Complex Element Definition
Group or relationship group
XBRL Instance Document .xml
Hypercube
15. A meta-language used to create vocabularies such as XBRL and UBL
link:roleType
Label
Standard label
XML (Extensible markup language)
16. Unique identifier of an element in a taxonomy
DTS
Element names file
Name
Tag
17. Attribute of a monetary item type
Taxonomy
Root
Balance
XBRL Instance Document .xml
18. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Label relationships file
Concept
Context
19. Multideminsional table
Item
Hypercube
XSLT
Fact
20. Declares Name - Type and Structure (sequence)
Hierarchy
Complex Element Definition
Name
IFRS Instance Document
21. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
StyleSheet
IFRS Instance Document
DTS
Caculation LinkBase
22. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label
Fact
Simple Element Definition
XBRL Specification 2.1
23. Footnote Disclosures Tagging found in ______.
XSLT
Abstract
XBRL Instance Document .xml
Context information
24. technical term for an element declaration file
Mapping
Label type
Element names file
Schema
25. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
XBRL
Balance
Fact
26. top level of a tree
Context
Root
decimals="INF" or decimals="2"
Label
27. kind of element
Line item
Element definition
Item
Label
28. Elements that appear on the rows of a table
DTS
Calculation relationships
Line item
Unit of measure
29. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Suppress
schemaRef
Taxonomy
Hierarchy
30. Distinguishing name for each distinct element
Label type
Scripting Code elements
XBRL
Imputed value
31. Same structure as XBRL Instance; different Taxonomy
StyleSheet
Context
IFRS Instance Document
Root
32. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
IFRS Instance Document
XBRL Specification 2.1
Common Aggregate Components Schema
33. Follows link:linkbaseRef
Context information
link:roleType
Element
Hierarchy
34. Define the type of data to be tagged with the element name
Type or data type
StyleSheet
Prefix or namespace prefix
Label relationships file
35. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
SEC
Presentation relationships
FRTA
Weight
36. Process an instance document into a layout that facilitates readability and understanding of its contents
Label relationships file
Prefix or namespace prefix
Render or rendering
schemaRef
37. Defines the organizational relationships of elements using parent-child heirarchies
Period type
Element definition
DTS
Presentations relationships file
38. Determining the elements that correspond to lines and columns in a financial statement
UBL
Element
Mapping
Calculation relationships
39. Used to associate labes to elements
Label relationships file
Root
Decimal
Group or relationship group
40. XSLTA method of presenting the data in an instance document
XBRL specification
Presentation LinkBase
Element definition
Reference relationships file
41. Human readable description of a reporting concept
Element definition
link:roleType
DTS
Element
42. Detailed description of XML syntax
XBRL specification
Name
Simple Element Definition
SEC Extension Taxonomy
43. Decimal attribute for "accurate value"
Balance
decimals="INF" or decimals="2"
Hierarchy
Tag
44. Allows users to add to a published taxonomy to define new elements
Imputed value
Extension taxonomy
Integer
FRTA
45. Formatting instructions for data in the instance document
Standard label
Attribute
StyleSheet
Element
46. Native XML language for processing XML documents into other forms - a template matching language
Label
SEC
XSLT
Instance or instance document
47. Defines elements and relationships; schema for a particular reporting group
Simple Element Definition
Hierarchy
XBRL Instance Document .xml
XBRL Taxonomy
48. XBRL technical term for element
Period type
Calculation relationships
Element
Concept
49. Defines XBRL elements and their attributes
Element names file
Extension taxonomy
Tag
IFRS Instance Document
50. Default label for an element
Extension taxonomy
Decimal
Standard label
Presentations relationships file