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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. top level of a tree
UBL
Root
schemaRef
XBRL specification
2. Occurence in an instance document
Prefix or namespace prefix
XBRL Taxonomy
Fact
Balance
3. File containing only calculation relationships
Schema
Mapping
Calculation relationships file
Weight
4. Declares Name - Type and Structure (sequence)
Taxonomy
Complex Element Definition
Prefix or namespace prefix
XML (Extensible markup language)
5. Elements that appear on the rows of a table
Presentation relationships
XLink
Render or rendering
Line item
6. Same structure as XBRL Instance; different Taxonomy
FRTA
IFRS Instance Document
Type or data type
Decimal
7. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XSLT
Label
schemaRef
Concept
8. Vocabulary used for business documents.
UBL
Validation
Line item
Element
9. Reusable data components - that can be used as needed in each of the UBL documents
XBRL specification
Predefined UBL elements
UBL
Linkbase
10. Property of an element
Attribute
Element names file
XSLT
Scripting Code elements
11. Used to associate labes to elements
SEC
Standard label
Hierarchy
Label relationships file
12. Detailed description of XML syntax
Weight
XBRL specification
Decimal
Linkbase
13. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Mapping
Element definition
Element names file
SEC Extension Taxonomy
14. Decimal attribute for "accurate value"
Prefix or namespace prefix
decimals="INF" or decimals="2"
Group or relationship group
Name
15. Report specific information required by XBRL
Simple Element Definition
Context
Schema
UBL
16. Remove a parent-child relationship - just made ineffectual
Presentations relationships file
Weight
Suppress
UBL
17. shorthand sequence of letter for a namespace
Integer
Prefix or namespace prefix
Hypercube
Attribute
18. Rules and Syntax for XBRL Instance Documents and Taxonomies
Weight
XBRL Specification 2.1
Abstract
Mapping
19. Data type indicatign the element is stated in whole numbers
Element names file
Unit of measure
Decimal
Integer
20. Process an instance document into a layout that facilitates readability and understanding of its contents
Scripting Code elements
Period type
Render or rendering
Tag
21. Discoverable Taxonomy Set
decimals="INF" or decimals="2"
Simple Element Definition
DTS
FRTA
22. Defines elements and relationships; schema for a particular reporting group
SEC Extension Taxonomy
Common Basic Components Schema
XBRL Taxonomy
Presentation LinkBase
23. Express the number of decimal places
UBL
Decimal
Extension taxonomy
Balance
24. Default label for an element
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Standard label
schemaRef
25. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Instance or instance document
SEC
Taxonomy
link:roleType
26. Distinguishing name for each distinct element
Label type
DTS
Reference relationships file
StyleSheet
27. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
Complex Element Definition
Tag
28. Uses attributes to describe relationships between elements
XLink
Calculation relationships file
Element names file
decimals="INF" or decimals="2"
29. Follows link:linkbaseRef
Linkbase
Element names file
Render or rendering
link:roleType
30. Allows users to add to a published taxonomy to define new elements
Element names file
XBRL
Extension taxonomy
Render or rendering
31. Attribute of an element that reflects whether it is reported as an instant or duration time period
Root
Period type
Hypercube
Line item
32. Defines the organizational relationships of elements using parent-child heirarchies
Mapping
Presentations relationships file
XBRL specification
SEC
33. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Fact
Mapping
Complex Element Definition
34. technical term for an element declaration file
Schema
Extension taxonomy
Hierarchy
Mapping
35. Additive relationships netween numeric items expressed as parent-child heirarchies
Suppress
XBRL US GAAP Taxonomies v1.0
Tag
Calculation relationships
36. Human readable description of a reporting concept
Mapping
Decimal
Tag
Element definition
37. Defines Complex (Parent) Elements
Abstract
Extension taxonomy
Fact
Common Aggregate Components Schema
38. Units in which numeric items have been measured
XBRL
Unit of measure
Presentation relationships
Render or rendering
39. Native XML language for processing XML documents into other forms - a template matching language
Name
Tag
XSLT
Common Basic Components Schema
40. XSLTA method of presenting the data in an instance document
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
Common Aggregate Components Schema
Linkbase
41. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Tag
Render or rendering
Root
42. Used to express and navigate relationships
Hierarchy
Standard label
Element definition
UBL
43. Formatting instructions for data in the instance document
XBRL specification
XSLT
StyleSheet
Predefined UBL elements
44. XBRL technical term for a relationships file
Linkbase
Period type
Context information
Extension taxonomy
45. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Abstract
Label relationships file
Scripting Code elements
Context information
46. Extensible business reporting language - vocabulary used for financial reporting.
Fact
UBL
XBRL
Scripting Code elements
47. Process of checking that instance documents meet the rules of XBRL specification
Prefix or namespace prefix
DTS
Element names file
Validation
48. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
XSLT
Calculation relationships file
Line item
49. Associates references with authoritative literature with elements
SEC Extension Taxonomy
Concept
Type or data type
Reference relationships file
50. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
DTS
Context
Suppress
Abstract