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