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