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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. Extensible business reporting language - vocabulary used for financial reporting.
Concept
Suppress
XBRL
XLink
2. Define the type of data to be tagged with the element name
Abstract
Type or data type
XBRL
Weight
3. File containing only calculation relationships
Calculation relationships file
XBRL Instance Document .xml
FRTA
IFRS Instance Document
4. Rules and Syntax for XBRL Instance Documents and Taxonomies
Abstract
XBRL Specification 2.1
Instance or instance document
Caculation LinkBase
5. Express the number of decimal places
StyleSheet
XBRL Taxonomy
Schema
Decimal
6. XBRL technical term for a relationships file
schemaRef
Label relationships file
Linkbase
Item
7. XSLTA method of presenting the data in an instance document
XML (Extensible markup language)
Common Aggregate Components Schema
Presentation LinkBase
XBRL US GAAP Taxonomies v1.0
8. Highest level of parent child heirarchy used to categorize item relationships
Tag
Group or relationship group
Complex Element Definition
DTS
9. Process an instance document into a layout that facilitates readability and understanding of its contents
Abstract
Predefined UBL elements
Line item
Render or rendering
10. XBRL components
Element names file
Complex Element Definition
Unit of measure
Element
11. XML file that contains business reporting information
Validation
Common Aggregate Components Schema
Instance or instance document
Presentation LinkBase
12. Follows link:linkbaseRef
Group or relationship group
link:roleType
Element
Prefix or namespace prefix
13. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
decimals="INF" or decimals="2"
Element
SEC
XBRL US GAAP Taxonomies v1.0
14. Value that isn't specifically provided - but could be calculated
Common Basic Components Schema
FRTA
Imputed value
Standard label
15. Data type indicatign the element is stated in whole numbers
Extension taxonomy
StyleSheet
XML (Extensible markup language)
Integer
16. Same structure as XBRL Instance; different Taxonomy
Prefix or namespace prefix
link:roleType
Label relationships file
IFRS Instance Document
17. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Unit of measure
decimals="INF" or decimals="2"
Common Aggregate Components Schema
18. Defines Complex (Parent) Elements
XBRL Taxonomy
Line item
Common Aggregate Components Schema
DTS
19. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
DTS
Render or rendering
Presentation relationships
Abstract
20. Associates references with authoritative literature with elements
Element
Reference relationships file
XBRL
Element names file
21. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Period type
SEC Extension Taxonomy
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
22. taxonomies for companies that report using US GAAP
Complex Element Definition
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
Tag
23. Elements that appear on the rows of a table
Standard label
Line item
Common Basic Components Schema
link:roleType
24. technical term for an element declaration file
Type or data type
Weight
Name
Schema
25. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Hierarchy
Item
Element definition
26. Declares Name - Type and Structure (sequence)
Common Aggregate Components Schema
XBRL
Complex Element Definition
Fact
27. Defines elements and relationships; schema for a particular reporting group
Context
XBRL Taxonomy
Schema
Concept
28. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Complex Element Definition
StyleSheet
Balance
29. Used to associate labes to elements
schemaRef
Weight
Label relationships file
IFRS Instance Document
30. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XLink
FRTA
Name
31. IFRS is principles based
Attribute
Render or rendering
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
32. Human readable name for an element
Label
Context
Mapping
Common Basic Components Schema
33. Declares Name and Type: string - integer - date and decimal
Element
Simple Element Definition
XBRL Instance Document .xml
Calculation relationships file
34. Occurence in an instance document
Period type
Decimal
Fact
XBRL Instance Document .xml
35. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Name
Tag
XBRL Taxonomy
36. Distinguishing name for each distinct element
Type or data type
Presentation relationships
Label type
Calculation relationships
37. Vocabulary used for business documents.
decimals="INF" or decimals="2"
Imputed value
UBL
Type or data type
38. Describes a unit of data in an instance document // to apply markup to an instance document
Name
XBRL Taxonomy
Tag
Imputed value
39. Allows users to add to a published taxonomy to define new elements
Mapping
Reference relationships file
Extension taxonomy
Render or rendering
40. Human readable description of a reporting concept
Element definition
XBRL Instance Document .xml
SEC
XBRL US GAAP Taxonomies v1.0
41. Remove a parent-child relationship - just made ineffectual
Balance
Concept
Suppress
Schema
42. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Common Basic Components Schema
Linkbase
Instance or instance document
43. Attribute of an element that reflects whether it is reported as an instant or duration time period
Integer
IFRS Instance Document
Period type
Common Basic Components Schema
44. Discoverable Taxonomy Set
DTS
UBL
Common Aggregate Components Schema
Standard label
45. Uses attributes to describe relationships between elements
Schema
Validation
XLink
Common Aggregate Components Schema
46. Units in which numeric items have been measured
Unit of measure
Calculation relationships file
DTS
Tag
47. Additive relationships netween numeric items expressed as parent-child heirarchies
XLink
Abstract
Calculation relationships
Schema
48. XBRL technical term for element
Presentation relationships
Schema
Concept
Instance or instance document
49. kind of element
Integer
Balance
Item
Line item
50. Determining the elements that correspond to lines and columns in a financial statement
XBRL
Mapping
Unit of measure
Context