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