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