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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. calculation relationship attribute
Element names file
Taxonomy
Weight
UBL
2. Uses attributes to describe relationships between elements
XLink
Taxonomy
Name
Item
3. A meta-language used to create vocabularies such as XBRL and UBL
XSLT
Taxonomy
XML (Extensible markup language)
Tag
4. Defines Simple Elements and Complex (attribute Elements)
Element names file
XBRL Taxonomy
Common Basic Components Schema
StyleSheet
5. XBRL technical term for element
UBL
Concept
Calculation relationships file
Presentation relationships
6. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Linkbase
Scripting Code elements
Common Aggregate Components Schema
IFRS Instance Document
7. Follows link:linkbaseRef
Label relationships file
Presentation LinkBase
XSLT
link:roleType
8. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Calculation relationships file
Common Aggregate Components Schema
SEC Extension Taxonomy
Concept
9. top level of a tree
Item
Validation
Root
Difference between US-GAAP & IFRS GAAP is rules based
10. Discoverable Taxonomy Set
StyleSheet
DTS
Context
link:roleType
11. Associates references with authoritative literature with elements
Reference relationships file
Common Aggregate Components Schema
Element
Weight
12. Defines the organizational relationships of elements using parent-child heirarchies
Attribute
Presentations relationships file
Hierarchy
Concept
13. taxonomies for companies that report using US GAAP
schemaRef
DTS
XBRL US GAAP Taxonomies v1.0
Hierarchy
14. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Context information
Instance or instance document
Standard label
15. Extensible business reporting language - vocabulary used for financial reporting.
Standard label
XBRL
Linkbase
Integer
16. Default label for an element
Standard label
Element names file
Concept
Element definition
17. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Imputed value
UBL
SEC
Taxonomy
18. Declares Name - Type and Structure (sequence)
SEC Extension Taxonomy
XSLT
Imputed value
Complex Element Definition
19. XML file that contains business reporting information
Scripting Code elements
link:roleType
Instance or instance document
Simple Element Definition
20. Process of checking that instance documents meet the rules of XBRL specification
schemaRef
Caculation LinkBase
Validation
Calculation relationships
21. Property of an element
Reference relationships file
Attribute
Calculation relationships file
Abstract
22. Used to express and navigate relationships
Standard label
XML (Extensible markup language)
Hierarchy
XBRL Taxonomy
23. Formatting instructions for data in the instance document
UBL
Extension taxonomy
StyleSheet
Instance or instance document
24. kind of element
Root
Item
Fact
Element names file
25. Process an instance document into a layout that facilitates readability and understanding of its contents
UBL
Name
Render or rendering
Label
26. XSLTA method of presenting the data in an instance document
Element definition
XML (Extensible markup language)
Suppress
Presentation LinkBase
27. Attribute of a monetary item type
Balance
Validation
Simple Element Definition
Render or rendering
28. Used to associate labes to elements
Label relationships file
XLink
Integer
link:roleType
29. Defines Complex (Parent) Elements
Element
Prefix or namespace prefix
Common Aggregate Components Schema
Hierarchy
30. Declares Name and Type: string - integer - date and decimal
Presentation LinkBase
Line item
Simple Element Definition
Item
31. Express the number of decimal places
Decimal
Period type
Calculation relationships
Instance or instance document
32. XBRL components
XLink
UBL
decimals="INF" or decimals="2"
Element
33. Occurence in an instance document
Decimal
Root
Instance or instance document
Fact
34. Unique identifier of an element in a taxonomy
Standard label
Taxonomy
FRTA
Name
35. Defines XBRL elements and their attributes
Hierarchy
Type or data type
Complex Element Definition
Element names file
36. XBRL technical term for a relationships file
Reference relationships file
Linkbase
Unit of measure
Calculation relationships
37. Same structure as XBRL Instance; different Taxonomy
Presentation LinkBase
Item
XSLT
IFRS Instance Document
38. Value that isn't specifically provided - but could be calculated
Imputed value
XBRL US GAAP Taxonomies v1.0
XBRL Taxonomy
Type or data type
39. Allows users to add to a published taxonomy to define new elements
Item
Extension taxonomy
schemaRef
Fact
40. Determining the elements that correspond to lines and columns in a financial statement
Label relationships file
Mapping
Imputed value
Presentation LinkBase
41. Data type indicatign the element is stated in whole numbers
Taxonomy
Type or data type
Integer
Unit of measure
42. Attribute of an element that reflects whether it is reported as an instant or duration time period
Difference between US-GAAP & IFRS GAAP is rules based
Context
Period type
Line item
43. Human readable name for an element
XBRL
Label
StyleSheet
link:roleType
44. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Element definition
Weight
XBRL Taxonomy
45. IFRS is principles based
Caculation LinkBase
Context
Instance or instance document
Difference between US-GAAP & IFRS GAAP is rules based
46. Vocabulary used for business documents.
UBL
Decimal
Concept
Attribute
47. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Calculation relationships file
Unit of measure
Calculation relationships
48. Elements that appear on the rows of a table
Integer
Instance or instance document
Line item
schemaRef
49. technical term for an element declaration file
Context
Balance
Schema
Standard label
50. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Unit of measure
Hierarchy
Balance