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