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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. Attribute of an element that reflects whether it is reported as an instant or duration time period
IFRS Instance Document
Label type
StyleSheet
Period type
2. technical term for an element declaration file
Common Basic Components Schema
Reference relationships file
SEC Extension Taxonomy
Schema
3. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Imputed value
Complex Element Definition
Presentations relationships file
4. Describes a unit of data in an instance document // to apply markup to an instance document
Element
Extension taxonomy
Tag
XBRL US GAAP Taxonomies v1.0
5. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Label relationships file
SEC Extension Taxonomy
Simple Element Definition
Hierarchy
6. XBRL technical term for a relationships file
Linkbase
Integer
XBRL
Reference relationships file
7. Declares Name and Type: string - integer - date and decimal
Instance or instance document
Reference relationships file
Taxonomy
Simple Element Definition
8. File containing only calculation relationships
XBRL specification
Calculation relationships file
Context
Balance
9. Defines Complex (Parent) Elements
IFRS Instance Document
Calculation relationships
Integer
Common Aggregate Components Schema
10. Report specific information required by XBRL
Context
schemaRef
Caculation LinkBase
Integer
11. Native XML language for processing XML documents into other forms - a template matching language
Calculation relationships file
Type or data type
Complex Element Definition
XSLT
12. kind of element
Standard label
Imputed value
Predefined UBL elements
Item
13. taxonomies for companies that report using US GAAP
XBRL
Calculation relationships
Item
XBRL US GAAP Taxonomies v1.0
14. Occurence in an instance document
Label type
Tag
Fact
UBL
15. A meta-language used to create vocabularies such as XBRL and UBL
FRTA
Group or relationship group
Type or data type
XML (Extensible markup language)
16. Elements that appear on the rows of a table
Tag
SEC Extension Taxonomy
Render or rendering
Line item
17. calculation relationship attribute
Line item
Standard label
Prefix or namespace prefix
Weight
18. Detailed description of XML syntax
XBRL
Unit of measure
Decimal
XBRL specification
19. Reusable data components - that can be used as needed in each of the UBL documents
Caculation LinkBase
Attribute
Predefined UBL elements
XBRL specification
20. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Schema
XML (Extensible markup language)
Group or relationship group
21. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Suppress
schemaRef
Presentation LinkBase
XBRL
22. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Validation
Predefined UBL elements
Context information
schemaRef
23. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Line item
FRTA
Instance or instance document
24. XSLTA method of presenting the data in an instance document
Context
Difference between US-GAAP & IFRS GAAP is rules based
Tag
Presentation LinkBase
25. XML file that contains business reporting information
Schema
Instance or instance document
Integer
Label relationships file
26. Declares Name - Type and Structure (sequence)
XBRL
Complex Element Definition
Common Basic Components Schema
Hypercube
27. top level of a tree
Difference between US-GAAP & IFRS GAAP is rules based
SEC Extension Taxonomy
Root
Schema
28. shorthand sequence of letter for a namespace
Presentations relationships file
XML (Extensible markup language)
Label
Prefix or namespace prefix
29. Value that isn't specifically provided - but could be calculated
XBRL US GAAP Taxonomies v1.0
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Imputed value
30. Data type indicatign the element is stated in whole numbers
Name
Integer
XBRL
Line item
31. Vocabulary used for business documents.
UBL
Abstract
link:roleType
Render or rendering
32. Human readable name for an element
Complex Element Definition
Extension taxonomy
Label
XBRL Instance Document .xml
33. Defines the organizational relationships of elements using parent-child heirarchies
XML (Extensible markup language)
IFRS Instance Document
Presentations relationships file
Linkbase
34. Used to express and navigate relationships
Hierarchy
link:roleType
Common Basic Components Schema
Standard label
35. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Name
SEC Extension Taxonomy
schemaRef
36. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Presentation LinkBase
Unit of measure
Integer
Scripting Code elements
37. Additive relationships netween numeric items expressed as parent-child heirarchies
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
Caculation LinkBase
38. Allows users to add to a published taxonomy to define new elements
Taxonomy
decimals="INF" or decimals="2"
Extension taxonomy
Decimal
39. Remove a parent-child relationship - just made ineffectual
Label
Mapping
Suppress
Unit of measure
40. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Balance
Presentations relationships file
Fact
41. XBRL components
Context
Element
XBRL Taxonomy
Linkbase
42. Multideminsional table
XML (Extensible markup language)
Hypercube
Reference relationships file
UBL
43. Uses attributes to describe relationships between elements
Taxonomy
Presentation relationships
XLink
XML (Extensible markup language)
44. Property of an element
Prefix or namespace prefix
Caculation LinkBase
Attribute
XBRL Instance Document .xml
45. Rules and Syntax for XBRL Instance Documents and Taxonomies
Abstract
SEC Extension Taxonomy
XBRL Specification 2.1
Name
46. Associates references with authoritative literature with elements
Line item
Reference relationships file
Decimal
Suppress
47. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Linkbase
Balance
XBRL Instance Document .xml
48. Defines Simple Elements and Complex (attribute Elements)
Presentations relationships file
Common Basic Components Schema
Type or data type
Hierarchy
49. Process an instance document into a layout that facilitates readability and understanding of its contents
Concept
Extension taxonomy
Suppress
Render or rendering
50. Decimal attribute for "accurate value"
Element definition
Attribute
Prefix or namespace prefix
decimals="INF" or decimals="2"