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