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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. Property of an element
Taxonomy
schemaRef
Element
Attribute
2. Determining the elements that correspond to lines and columns in a financial statement
Period type
Complex Element Definition
Mapping
Schema
3. Used to associate labes to elements
Label relationships file
Common Aggregate Components Schema
Render or rendering
Standard label
4. Declares Name and Type: string - integer - date and decimal
Root
Line item
Simple Element Definition
decimals="INF" or decimals="2"
5. Human readable description of a reporting concept
Scripting Code elements
XBRL Taxonomy
Simple Element Definition
Element definition
6. Default label for an element
XML (Extensible markup language)
Standard label
Linkbase
Type or data type
7. Units in which numeric items have been measured
Unit of measure
UBL
Abstract
Element definition
8. calculation relationship attribute
Validation
Weight
Simple Element Definition
Suppress
9. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Concept
Context information
XBRL specification
10. XBRL technical term for element
FRTA
Element names file
XML (Extensible markup language)
Concept
11. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Fact
Element
Complex Element Definition
12. technical term for an element declaration file
XSLT
Schema
Validation
Render or rendering
13. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Fact
Validation
Calculation relationships file
14. Occurence in an instance document
SEC Extension Taxonomy
Label type
Fact
Item
15. Associates references with authoritative literature with elements
Reference relationships file
Hierarchy
Simple Element Definition
Unit of measure
16. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XLink
Complex Element Definition
Scripting Code elements
SEC
17. Native XML language for processing XML documents into other forms - a template matching language
FRTA
XSLT
SEC Extension Taxonomy
Mapping
18. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
XBRL
link:roleType
Common Basic Components Schema
19. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Imputed value
Presentation LinkBase
Presentations relationships file
Context information
20. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL Taxonomy
Reference relationships file
Fact
Period type
21. Process of checking that instance documents meet the rules of XBRL specification
Render or rendering
Validation
Label type
Presentations relationships file
22. Distinguishing name for each distinct element
Extension taxonomy
XBRL Specification 2.1
Context
Label type
23. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context
Presentations relationships file
Hierarchy
Abstract
24. IFRS is principles based
link:roleType
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
Weight
25. Allows users to add to a published taxonomy to define new elements
XSLT
Extension taxonomy
Element
XBRL
26. Highest level of parent child heirarchy used to categorize item relationships
XSLT
Abstract
Root
Group or relationship group
27. Defines elements and relationships; schema for a particular reporting group
schemaRef
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
XBRL Taxonomy
28. Report specific information required by XBRL
Context
Calculation relationships file
Validation
IFRS Instance Document
29. XBRL components
Integer
Element
FRTA
Context
30. XML file that contains business reporting information
Presentation LinkBase
XML (Extensible markup language)
Abstract
Instance or instance document
31. Same structure as XBRL Instance; different Taxonomy
Weight
IFRS Instance Document
Tag
Prefix or namespace prefix
32. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Predefined UBL elements
Instance or instance document
Common Aggregate Components Schema
33. Elements that appear on the rows of a table
Fact
XBRL Taxonomy
Line item
XML (Extensible markup language)
34. kind of element
Context
Period type
Attribute
Item
35. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Element
Presentation relationships
Root
Presentations relationships file
36. Used to express and navigate relationships
Calculation relationships
Caculation LinkBase
Name
Hierarchy
37. Data type indicatign the element is stated in whole numbers
Name
Element
Integer
Balance
38. Declares Name - Type and Structure (sequence)
Complex Element Definition
Unit of measure
Caculation LinkBase
Abstract
39. Discoverable Taxonomy Set
Element definition
Mapping
decimals="INF" or decimals="2"
DTS
40. Rules and Syntax for XBRL Instance Documents and Taxonomies
DTS
Validation
XBRL Specification 2.1
XML (Extensible markup language)
41. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Hypercube
Element
Item
SEC Extension Taxonomy
42. Reusable data components - that can be used as needed in each of the UBL documents
Validation
Predefined UBL elements
Hierarchy
Scripting Code elements
43. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Hierarchy
Render or rendering
Calculation relationships file
44. Defines Complex (Parent) Elements
XBRL Specification 2.1
Common Aggregate Components Schema
XLink
Schema
45. Decimal attribute for "accurate value"
Standard label
XBRL Taxonomy
decimals="INF" or decimals="2"
Presentation LinkBase
46. XBRL technical term for a relationships file
Element definition
Hypercube
Linkbase
Balance
47. Uses attributes to describe relationships between elements
Fact
XLink
link:roleType
XBRL specification
48. Multideminsional table
Decimal
XBRL specification
Common Aggregate Components Schema
Hypercube
49. Detailed description of XML syntax
Presentation relationships
XBRL specification
Fact
Element names file
50. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Predefined UBL elements
XBRL specification
Hierarchy