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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. Default label for an element
Group or relationship group
Taxonomy
Standard label
Suppress
2. Attribute of an element that reflects whether it is reported as an instant or duration time period
Unit of measure
XBRL Specification 2.1
Hierarchy
Period type
3. Same structure as XBRL Instance; different Taxonomy
Calculation relationships
Tag
IFRS Instance Document
Extension taxonomy
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Hierarchy
Balance
Presentation relationships
5. IFRS is principles based
Concept
Hierarchy
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
6. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
link:roleType
Abstract
XBRL Taxonomy
Element definition
7. Unique identifier of an element in a taxonomy
IFRS Instance Document
Label
Name
XBRL Instance Document .xml
8. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XSLT
Simple Element Definition
Decimal
9. Value that isn't specifically provided - but could be calculated
Integer
Imputed value
XBRL Specification 2.1
Element definition
10. Distinguishing name for each distinct element
link:roleType
Label type
Mapping
Reference relationships file
11. Used to associate labes to elements
Validation
Period type
Label relationships file
Fact
12. Multideminsional table
Hypercube
Linkbase
Element definition
XBRL Taxonomy
13. Highest level of parent child heirarchy used to categorize item relationships
Context information
Name
Group or relationship group
Type or data type
14. Reusable data components - that can be used as needed in each of the UBL documents
Presentation LinkBase
Predefined UBL elements
Fact
Hierarchy
15. technical term for an element declaration file
Item
Root
Schema
Presentation LinkBase
16. Declares Name and Type: string - integer - date and decimal
SEC Extension Taxonomy
StyleSheet
Element
Simple Element Definition
17. XML file that contains business reporting information
Validation
XBRL specification
Presentations relationships file
Instance or instance document
18. Formatting instructions for data in the instance document
StyleSheet
XBRL US GAAP Taxonomies v1.0
Prefix or namespace prefix
Element
19. Additive relationships netween numeric items expressed as parent-child heirarchies
Predefined UBL elements
XBRL specification
Calculation relationships
Label type
20. Elements that appear on the rows of a table
Suppress
Presentations relationships file
Line item
XBRL Taxonomy
21. Defines Complex (Parent) Elements
Unit of measure
decimals="INF" or decimals="2"
Concept
Common Aggregate Components Schema
22. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Element names file
XBRL
Validation
23. File containing only calculation relationships
Validation
Presentation LinkBase
Label
Calculation relationships file
24. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Abstract
Taxonomy
Label type
XML (Extensible markup language)
25. Attribute of a monetary item type
Balance
Decimal
Type or data type
Instance or instance document
26. Defines Simple Elements and Complex (attribute Elements)
link:roleType
Scripting Code elements
DTS
Common Basic Components Schema
27. Uses attributes to describe relationships between elements
Unit of measure
Item
XLink
XBRL
28. Define the type of data to be tagged with the element name
Predefined UBL elements
Weight
Scripting Code elements
Type or data type
29. Describes a unit of data in an instance document // to apply markup to an instance document
XSLT
Tag
link:roleType
XBRL Taxonomy
30. Decimal attribute for "accurate value"
Type or data type
XML (Extensible markup language)
decimals="INF" or decimals="2"
Hierarchy
31. Declares Name - Type and Structure (sequence)
Imputed value
UBL
Fact
Complex Element Definition
32. Footnote Disclosures Tagging found in ______.
Balance
XBRL Instance Document .xml
Tag
Label relationships file
33. Occurence in an instance document
StyleSheet
Root
Concept
Fact
34. Discoverable Taxonomy Set
Calculation relationships
XML (Extensible markup language)
Taxonomy
DTS
35. XBRL components
Abstract
Element
IFRS Instance Document
Element names file
36. Native XML language for processing XML documents into other forms - a template matching language
Render or rendering
IFRS Instance Document
XSLT
Common Aggregate Components Schema
37. kind of element
Group or relationship group
XBRL Taxonomy
Scripting Code elements
Item
38. Remove a parent-child relationship - just made ineffectual
Attribute
Abstract
Suppress
XBRL Instance Document .xml
39. A meta-language used to create vocabularies such as XBRL and UBL
Element definition
decimals="INF" or decimals="2"
XML (Extensible markup language)
Balance
40. Human readable name for an element
Weight
Label
Mapping
Common Basic Components Schema
41. XBRL technical term for element
Concept
Schema
Mapping
Validation
42. Used to express and navigate relationships
Hierarchy
Complex Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
Prefix or namespace prefix
43. Detailed description of XML syntax
Item
Difference between US-GAAP & IFRS GAAP is rules based
Root
XBRL specification
44. Process of checking that instance documents meet the rules of XBRL specification
Label type
Item
Validation
Standard label
45. Defines XBRL elements and their attributes
Hierarchy
Element names file
Mapping
Presentation LinkBase
46. Data type indicatign the element is stated in whole numbers
Presentation relationships
Element
Integer
Mapping
47. Follows link:linkbaseRef
schemaRef
link:roleType
Type or data type
Common Basic Components Schema
48. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Taxonomy
Standard label
SEC
49. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Line item
Label
Presentation LinkBase
Scripting Code elements
50. Allows users to add to a published taxonomy to define new elements
UBL
Extension taxonomy
Attribute
Fact