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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
Imputed value
XBRL
Context
Integer
2. XBRL technical term for a relationships file
Suppress
XBRL Instance Document .xml
Linkbase
XBRL US GAAP Taxonomies v1.0
3. XML file that contains business reporting information
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Instance or instance document
4. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element definition
SEC
Hierarchy
Label type
5. Elements that appear on the rows of a table
Line item
Caculation LinkBase
StyleSheet
Element
6. A meta-language used to create vocabularies such as XBRL and UBL
Presentation LinkBase
XBRL Specification 2.1
XML (Extensible markup language)
Attribute
7. Native XML language for processing XML documents into other forms - a template matching language
link:roleType
XSLT
Concept
Calculation relationships
8. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Decimal
UBL
Extension taxonomy
9. Extensible business reporting language - vocabulary used for financial reporting.
Decimal
schemaRef
XBRL
Caculation LinkBase
10. Rules and Syntax for XBRL Instance Documents and Taxonomies
XML (Extensible markup language)
Presentation relationships
Label
XBRL Specification 2.1
11. Remove a parent-child relationship - just made ineffectual
SEC
XML (Extensible markup language)
Element
Suppress
12. File containing only calculation relationships
XSLT
Calculation relationships file
Balance
XML (Extensible markup language)
13. kind of element
Item
Common Basic Components Schema
Reference relationships file
Extension taxonomy
14. Human readable name for an element
Root
Integer
Label
Calculation relationships
15. Human readable description of a reporting concept
StyleSheet
Element definition
decimals="INF" or decimals="2"
Linkbase
16. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Abstract
Common Basic Components Schema
Predefined UBL elements
17. Units in which numeric items have been measured
SEC Extension Taxonomy
Unit of measure
Attribute
XBRL
18. Data type indicatign the element is stated in whole numbers
XML (Extensible markup language)
Integer
Render or rendering
XBRL Instance Document .xml
19. XSLTA method of presenting the data in an instance document
XLink
Calculation relationships
Presentations relationships file
Presentation LinkBase
20. Multideminsional table
Hypercube
Simple Element Definition
StyleSheet
XBRL Specification 2.1
21. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Unit of measure
Label
SEC Extension Taxonomy
Tag
22. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Mapping
Taxonomy
XBRL US GAAP Taxonomies v1.0
Label relationships file
23. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
Label type
Simple Element Definition
24. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentation LinkBase
Attribute
Period type
XBRL specification
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
FRTA
schemaRef
Mapping
Context information
26. Uses attributes to describe relationships between elements
Suppress
XLink
decimals="INF" or decimals="2"
Predefined UBL elements
27. Used to associate labes to elements
Context
Unit of measure
XML (Extensible markup language)
Label relationships file
28. XBRL technical term for element
Taxonomy
Concept
decimals="INF" or decimals="2"
Imputed value
29. XBRL components
Caculation LinkBase
Element
Scripting Code elements
Common Aggregate Components Schema
30. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Concept
Complex Element Definition
XBRL
31. technical term for an element declaration file
Element definition
XBRL Instance Document .xml
Validation
Schema
32. Follows link:linkbaseRef
FRTA
Imputed value
XBRL Taxonomy
link:roleType
33. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Mapping
Unit of measure
FRTA
34. Define the type of data to be tagged with the element name
Presentations relationships file
Hypercube
Type or data type
Common Basic Components Schema
35. Distinguishing name for each distinct element
XBRL specification
Line item
Label type
UBL
36. Reusable data components - that can be used as needed in each of the UBL documents
Group or relationship group
Predefined UBL elements
Standard label
Validation
37. Detailed description of XML syntax
Context
XBRL specification
Reference relationships file
Render or rendering
38. Declares Name and Type: string - integer - date and decimal
Difference between US-GAAP & IFRS GAAP is rules based
Simple Element Definition
Root
Balance
39. Property of an element
Attribute
Context information
Presentation LinkBase
Fact
40. Occurence in an instance document
Label type
Fact
Hypercube
Suppress
41. Attribute of a monetary item type
Element
DTS
Balance
Unit of measure
42. Defines elements and relationships; schema for a particular reporting group
Attribute
XBRL Taxonomy
DTS
link:roleType
43. Formatting instructions for data in the instance document
StyleSheet
Validation
XSLT
UBL
44. Defines the organizational relationships of elements using parent-child heirarchies
Suppress
Prefix or namespace prefix
Presentations relationships file
Common Aggregate Components Schema
45. Report specific information required by XBRL
Label relationships file
Context
Reference relationships file
Label type
46. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Imputed value
Caculation LinkBase
Label relationships file
Calculation relationships file
47. Allows users to add to a published taxonomy to define new elements
Label
Weight
Extension taxonomy
Validation
48. Express the number of decimal places
SEC
Decimal
Reference relationships file
Element
49. Unique identifier of an element in a taxonomy
Common Aggregate Components Schema
Complex Element Definition
Name
Validation
50. Same structure as XBRL Instance; different Taxonomy
Instance or instance document
Standard label
IFRS Instance Document
Prefix or namespace prefix