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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. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL specification
SEC
XML (Extensible markup language)
Label
2. top level of a tree
XBRL Taxonomy
Reference relationships file
Common Aggregate Components Schema
Root
3. Occurence in an instance document
Fact
Scripting Code elements
Period type
Balance
4. Distinguishing name for each distinct element
Mapping
Label type
XBRL Taxonomy
Balance
5. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Schema
XBRL Specification 2.1
XBRL Instance Document .xml
6. Detailed description of XML syntax
Weight
Instance or instance document
Context information
XBRL specification
7. Declares Name and Type: string - integer - date and decimal
Calculation relationships
Period type
Simple Element Definition
Label relationships file
8. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Hypercube
schemaRef
Linkbase
9. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Concept
Label
Common Aggregate Components Schema
Presentation relationships
10. Decimal attribute for "accurate value"
Simple Element Definition
Presentation relationships
decimals="INF" or decimals="2"
Prefix or namespace prefix
11. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Tag
Integer
Common Aggregate Components Schema
Scripting Code elements
12. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XSLT
SEC Extension Taxonomy
Element
Line item
13. Defines Complex (Parent) Elements
Imputed value
SEC Extension Taxonomy
Tag
Common Aggregate Components Schema
14. File containing only calculation relationships
Calculation relationships file
Period type
Root
Common Aggregate Components Schema
15. Extensible business reporting language - vocabulary used for financial reporting.
XML (Extensible markup language)
Name
XBRL
Simple Element Definition
16. Human readable name for an element
XBRL specification
IFRS Instance Document
Label
XBRL Taxonomy
17. XBRL technical term for a relationships file
Concept
Abstract
Linkbase
link:roleType
18. Process an instance document into a layout that facilitates readability and understanding of its contents
Fact
Reference relationships file
IFRS Instance Document
Render or rendering
19. Elements that appear on the rows of a table
XSLT
Decimal
Line item
link:roleType
20. Guides the creation and use of taxonomies by presenting a recommended design architecture
IFRS Instance Document
FRTA
Balance
UBL
21. Used to associate labes to elements
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Abstract
Label relationships file
22. Defines the organizational relationships of elements using parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
Presentation relationships
Presentations relationships file
Context
23. technical term for an element declaration file
Schema
XSLT
Item
Caculation LinkBase
24. Attribute of a monetary item type
Fact
Balance
Attribute
Difference between US-GAAP & IFRS GAAP is rules based
25. Defines XBRL elements and their attributes
Caculation LinkBase
Label
Element names file
Predefined UBL elements
26. Multideminsional table
Reference relationships file
Hypercube
XBRL specification
link:roleType
27. Process of checking that instance documents meet the rules of XBRL specification
Simple Element Definition
SEC
Schema
Validation
28. Determining the elements that correspond to lines and columns in a financial statement
SEC
Presentations relationships file
XML (Extensible markup language)
Mapping
29. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
Calculation relationships
FRTA
schemaRef
30. Associates references with authoritative literature with elements
Reference relationships file
Abstract
Mapping
XML (Extensible markup language)
31. Report specific information required by XBRL
Presentation LinkBase
Unit of measure
Context
Element definition
32. Uses attributes to describe relationships between elements
Abstract
Predefined UBL elements
Label type
XLink
33. Defines Simple Elements and Complex (attribute Elements)
SEC Extension Taxonomy
Attribute
Suppress
Common Basic Components Schema
34. Unique identifier of an element in a taxonomy
Caculation LinkBase
Name
Type or data type
IFRS Instance Document
35. XBRL components
Element
Validation
Weight
Element definition
36. Vocabulary used for business documents.
Element
Balance
UBL
Presentation relationships
37. Define the type of data to be tagged with the element name
Prefix or namespace prefix
Name
Hierarchy
Type or data type
38. A meta-language used to create vocabularies such as XBRL and UBL
Extension taxonomy
Hypercube
XML (Extensible markup language)
Linkbase
39. Highest level of parent child heirarchy used to categorize item relationships
Line item
Context
Group or relationship group
XBRL Specification 2.1
40. Express the number of decimal places
Context information
Predefined UBL elements
Decimal
Name
41. Value that isn't specifically provided - but could be calculated
Render or rendering
Imputed value
Caculation LinkBase
Unit of measure
42. Follows link:linkbaseRef
link:roleType
XLink
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based
43. XBRL technical term for element
Concept
XML (Extensible markup language)
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
44. Remove a parent-child relationship - just made ineffectual
Tag
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
Suppress
45. kind of element
Item
Linkbase
Schema
Group or relationship group
46. Same structure as XBRL Instance; different Taxonomy
Instance or instance document
IFRS Instance Document
Element names file
Tag
47. Allows users to add to a published taxonomy to define new elements
Hierarchy
XLink
IFRS Instance Document
Extension taxonomy
48. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Group or relationship group
Taxonomy
FRTA
Common Aggregate Components Schema
49. XSLTA method of presenting the data in an instance document
Context
FRTA
Fact
Presentation LinkBase
50. calculation relationship attribute
Linkbase
StyleSheet
Context
Weight