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