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