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