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