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