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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. Native XML language for processing XML documents into other forms - a template matching language
XBRL Instance Document .xml
Presentation relationships
XSLT
Suppress
2. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XML (Extensible markup language)
Item
Caculation LinkBase
3. Detailed description of XML syntax
XBRL specification
Calculation relationships file
Item
XBRL US GAAP Taxonomies v1.0
4. Default label for an element
Linkbase
Standard label
Presentation relationships
XLink
5. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Integer
Calculation relationships
SEC
Hypercube
6. Associates references with authoritative literature with elements
Reference relationships file
SEC
Attribute
SEC Extension Taxonomy
7. Occurence in an instance document
Fact
Calculation relationships file
Period type
Simple Element Definition
8. Unique identifier of an element in a taxonomy
Weight
Difference between US-GAAP & IFRS GAAP is rules based
Name
Reference relationships file
9. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Suppress
SEC Extension Taxonomy
Hypercube
Element definition
10. File containing only calculation relationships
Schema
Calculation relationships file
Element names file
Presentation relationships
11. Remove a parent-child relationship - just made ineffectual
SEC
Suppress
Element names file
Line item
12. shorthand sequence of letter for a namespace
Line item
Calculation relationships
Instance or instance document
Prefix or namespace prefix
13. Discoverable Taxonomy Set
Element definition
Abstract
DTS
Context
14. taxonomies for companies that report using US GAAP
Presentation relationships
Caculation LinkBase
XBRL US GAAP Taxonomies v1.0
Label type
15. Process of checking that instance documents meet the rules of XBRL specification
XBRL Taxonomy
XBRL specification
Validation
Presentations relationships file
16. Elements that appear on the rows of a table
Schema
Line item
Validation
XLink
17. XML file that contains business reporting information
Element names file
Instance or instance document
XBRL Instance Document .xml
Label type
18. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Standard label
Schema
Decimal
19. Defines Complex (Parent) Elements
Common Basic Components Schema
Common Aggregate Components Schema
Abstract
Complex Element Definition
20. Used to express and navigate relationships
XSLT
Name
Hierarchy
Simple Element Definition
21. Additive relationships netween numeric items expressed as parent-child heirarchies
UBL
XBRL Taxonomy
Calculation relationships
Validation
22. Data type indicatign the element is stated in whole numbers
Element
Scripting Code elements
Root
Integer
23. Declares Name and Type: string - integer - date and decimal
Imputed value
Calculation relationships
Instance or instance document
Simple Element Definition
24. Determining the elements that correspond to lines and columns in a financial statement
link:roleType
Weight
Context information
Mapping
25. Guides the creation and use of taxonomies by presenting a recommended design architecture
Extension taxonomy
FRTA
Fact
Unit of measure
26. Formatting instructions for data in the instance document
Group or relationship group
XBRL Taxonomy
Calculation relationships
StyleSheet
27. Rules and Syntax for XBRL Instance Documents and Taxonomies
Mapping
Reference relationships file
XBRL Specification 2.1
Hypercube
28. Process an instance document into a layout that facilitates readability and understanding of its contents
Extension taxonomy
XLink
Render or rendering
Standard label
29. Reusable data components - that can be used as needed in each of the UBL documents
Item
XBRL Specification 2.1
Element definition
Predefined UBL elements
30. Attribute of a monetary item type
Abstract
XML (Extensible markup language)
Balance
Item
31. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Instance or instance document
Imputed value
Abstract
Unit of measure
32. Define the type of data to be tagged with the element name
Extension taxonomy
Presentation LinkBase
Common Aggregate Components Schema
Type or data type
33. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Schema
Weight
Label type
schemaRef
34. Describes a unit of data in an instance document // to apply markup to an instance document
FRTA
IFRS Instance Document
Tag
DTS
35. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Label type
Type or data type
Presentation LinkBase
36. calculation relationship attribute
Hierarchy
Period type
Weight
Linkbase
37. Declares Name - Type and Structure (sequence)
SEC Extension Taxonomy
decimals="INF" or decimals="2"
Caculation LinkBase
Complex Element Definition
38. Footnote Disclosures Tagging found in ______.
StyleSheet
XBRL Instance Document .xml
XBRL Taxonomy
Label relationships file
39. IFRS is principles based
Unit of measure
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
Label type
40. XBRL components
Predefined UBL elements
Element
Integer
XSLT
41. Defines Simple Elements and Complex (attribute Elements)
Abstract
Common Basic Components Schema
Decimal
Line item
42. Multideminsional table
Hypercube
Reference relationships file
FRTA
XBRL US GAAP Taxonomies v1.0
43. top level of a tree
Mapping
FRTA
Root
SEC
44. Human readable name for an element
StyleSheet
Label
Standard label
schemaRef
45. Express the number of decimal places
link:roleType
Decimal
Imputed value
Label
46. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Element names file
Context information
IFRS Instance Document
Name
47. Uses attributes to describe relationships between elements
XLink
Decimal
Hierarchy
Common Aggregate Components Schema
48. kind of element
link:roleType
UBL
Element
Item
49. Decimal attribute for "accurate value"
Hypercube
XLink
Label relationships file
decimals="INF" or decimals="2"
50. Extensible business reporting language - vocabulary used for financial reporting.
Type or data type
XBRL
Extension taxonomy
SEC Extension Taxonomy