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