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