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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. Remove a parent-child relationship - just made ineffectual
Label relationships file
Concept
Simple Element Definition
Suppress
2. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL Specification 2.1
Hypercube
Period type
Label type
3. Discoverable Taxonomy Set
Abstract
Presentation LinkBase
Element names file
DTS
4. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
XSLT
Label relationships file
XBRL specification
5. Uses attributes to describe relationships between elements
Attribute
Root
XLink
Label relationships file
6. Describes a unit of data in an instance document // to apply markup to an instance document
Mapping
Tag
Context
Presentation relationships
7. Reusable data components - that can be used as needed in each of the UBL documents
Mapping
Tag
decimals="INF" or decimals="2"
Predefined UBL elements
8. Elements that appear on the rows of a table
Abstract
XML (Extensible markup language)
Line item
Tag
9. Units in which numeric items have been measured
XML (Extensible markup language)
Integer
Root
Unit of measure
10. Allows users to add to a published taxonomy to define new elements
Balance
Extension taxonomy
XLink
link:roleType
11. Associates references with authoritative literature with elements
IFRS Instance Document
Reference relationships file
Unit of measure
Balance
12. taxonomies for companies that report using US GAAP
Attribute
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
Render or rendering
13. Defines Complex (Parent) Elements
SEC
Common Aggregate Components Schema
Weight
XLink
14. Vocabulary used for business documents.
Linkbase
Instance or instance document
UBL
Name
15. Value that isn't specifically provided - but could be calculated
Imputed value
Decimal
Element
IFRS Instance Document
16. Human readable description of a reporting concept
Element definition
Group or relationship group
Element names file
Imputed value
17. XML file that contains business reporting information
Predefined UBL elements
Calculation relationships
Weight
Instance or instance document
18. XBRL components
Attribute
Element
decimals="INF" or decimals="2"
Label
19. Property of an element
XBRL Specification 2.1
Scripting Code elements
Attribute
Root
20. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Extension taxonomy
Common Basic Components Schema
Complex Element Definition
21. Multideminsional table
XML (Extensible markup language)
Hypercube
Validation
Attribute
22. Express the number of decimal places
Decimal
Presentation relationships
Common Basic Components Schema
XBRL specification
23. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Fact
Element
Concept
24. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL
Hierarchy
Abstract
IFRS Instance Document
25. Follows link:linkbaseRef
XML (Extensible markup language)
Element definition
link:roleType
Unit of measure
26. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Unit of measure
Line item
Context information
XLink
27. Attribute of a monetary item type
link:roleType
Concept
Hierarchy
Balance
28. kind of element
Standard label
Item
Imputed value
Render or rendering
29. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Common Basic Components Schema
Element
Balance
30. technical term for an element declaration file
Label
Render or rendering
Schema
XBRL
31. Defines XBRL elements and their attributes
StyleSheet
Element names file
Integer
Calculation relationships file
32. Distinguishing name for each distinct element
Label
Fact
Label type
Context information
33. Human readable name for an element
Label
Type or data type
Element
Suppress
34. Data type indicatign the element is stated in whole numbers
Fact
FRTA
Integer
Extension taxonomy
35. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Complex Element Definition
Caculation LinkBase
Instance or instance document
36. XBRL technical term for a relationships file
Type or data type
Decimal
Linkbase
Context
37. Unique identifier of an element in a taxonomy
Name
Element
Hierarchy
Complex Element Definition
38. Detailed description of XML syntax
Element names file
XLink
XBRL specification
Label
39. Declares Name - Type and Structure (sequence)
Context
Hierarchy
Complex Element Definition
Suppress
40. Occurence in an instance document
Fact
DTS
SEC Extension Taxonomy
Render or rendering
41. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL
Scripting Code elements
Item
Imputed value
42. IFRS is principles based
Root
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Balance
43. top level of a tree
Line item
Root
Context
XSLT
44. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Element
Label type
Validation
45. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Balance
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
Caculation LinkBase
46. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Imputed value
link:roleType
XML (Extensible markup language)
SEC
47. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Fact
Difference between US-GAAP & IFRS GAAP is rules based
Abstract
48. XBRL technical term for element
XBRL Taxonomy
Instance or instance document
Concept
Hypercube
49. Process of checking that instance documents meet the rules of XBRL specification
Validation
Element names file
XBRL US GAAP Taxonomies v1.0
Concept
50. Used to express and navigate relationships
Root
XBRL specification
Context information
Hierarchy