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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. Defines elements and relationships; schema for a particular reporting group
Common Aggregate Components Schema
Validation
Caculation LinkBase
XBRL Taxonomy
2. Reusable data components - that can be used as needed in each of the UBL documents
schemaRef
Attribute
Element definition
Predefined UBL elements
3. Defines Complex (Parent) Elements
XBRL Specification 2.1
Mapping
Common Aggregate Components Schema
XBRL US GAAP Taxonomies v1.0
4. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Balance
DTS
Line item
Caculation LinkBase
5. Value that isn't specifically provided - but could be calculated
Context information
Label relationships file
Imputed value
Balance
6. Units in which numeric items have been measured
Abstract
Name
Unit of measure
XSLT
7. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context
Presentations relationships file
Context information
Name
8. Used to associate labes to elements
Presentation LinkBase
Label relationships file
XBRL US GAAP Taxonomies v1.0
Scripting Code elements
9. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Integer
Label relationships file
SEC
10. Attribute of a monetary item type
Unit of measure
Balance
Attribute
Type or data type
11. Human readable description of a reporting concept
Extension taxonomy
Period type
Element definition
Root
12. Same structure as XBRL Instance; different Taxonomy
Period type
Common Aggregate Components Schema
IFRS Instance Document
Imputed value
13. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element
Root
Extension taxonomy
SEC
14. Guides the creation and use of taxonomies by presenting a recommended design architecture
Item
Common Basic Components Schema
Group or relationship group
FRTA
15. Data type indicatign the element is stated in whole numbers
Suppress
Integer
Complex Element Definition
Tag
16. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Taxonomy
Reference relationships file
Abstract
Attribute
17. Native XML language for processing XML documents into other forms - a template matching language
Item
Presentations relationships file
Presentation relationships
XSLT
18. Decimal attribute for "accurate value"
Context information
decimals="INF" or decimals="2"
Context
Balance
19. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label type
Scripting Code elements
StyleSheet
Context information
20. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Calculation relationships file
schemaRef
Complex Element Definition
Taxonomy
21. Detailed description of XML syntax
XBRL specification
decimals="INF" or decimals="2"
XSLT
Presentations relationships file
22. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Label
FRTA
XBRL Instance Document .xml
23. Define the type of data to be tagged with the element name
Instance or instance document
UBL
XBRL Taxonomy
Type or data type
24. XBRL components
Element
Decimal
XML (Extensible markup language)
DTS
25. Report specific information required by XBRL
Decimal
StyleSheet
Instance or instance document
Context
26. Multideminsional table
Extension taxonomy
Hypercube
Attribute
UBL
27. kind of element
Attribute
Taxonomy
Mapping
Item
28. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Integer
Calculation relationships file
SEC
SEC Extension Taxonomy
29. Uses attributes to describe relationships between elements
Extension taxonomy
Hierarchy
XLink
Label relationships file
30. Additive relationships netween numeric items expressed as parent-child heirarchies
Label type
Calculation relationships
Decimal
Extension taxonomy
31. File containing only calculation relationships
SEC Extension Taxonomy
XSLT
Calculation relationships file
XML (Extensible markup language)
32. Vocabulary used for business documents.
Presentations relationships file
UBL
Group or relationship group
XLink
33. Rules and Syntax for XBRL Instance Documents and Taxonomies
Period type
Label
Label relationships file
XBRL Specification 2.1
34. calculation relationship attribute
Presentations relationships file
Element
Weight
Integer
35. Express the number of decimal places
Decimal
Weight
Caculation LinkBase
Calculation relationships file
36. Used to express and navigate relationships
Instance or instance document
Common Basic Components Schema
Hierarchy
Linkbase
37. Distinguishing name for each distinct element
SEC
DTS
Root
Label type
38. A meta-language used to create vocabularies such as XBRL and UBL
Label relationships file
XML (Extensible markup language)
Render or rendering
XBRL Instance Document .xml
39. XML file that contains business reporting information
Root
StyleSheet
Concept
Instance or instance document
40. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
XSLT
Mapping
Validation
41. Remove a parent-child relationship - just made ineffectual
XBRL US GAAP Taxonomies v1.0
Type or data type
Suppress
Calculation relationships
42. Process of checking that instance documents meet the rules of XBRL specification
DTS
XSLT
Name
Validation
43. XBRL technical term for a relationships file
Context information
Linkbase
Integer
XBRL specification
44. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Period type
XBRL Taxonomy
Decimal
45. Formatting instructions for data in the instance document
XSLT
StyleSheet
XBRL Instance Document .xml
Render or rendering
46. Occurence in an instance document
IFRS Instance Document
Mapping
Fact
Simple Element Definition
47. Declares Name - Type and Structure (sequence)
Complex Element Definition
Presentation relationships
Standard label
Element names file
48. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
XML (Extensible markup language)
Name
Common Basic Components Schema
49. Defines XBRL elements and their attributes
Calculation relationships
Element names file
Simple Element Definition
Presentations relationships file
50. XBRL technical term for element
Fact
Concept
Render or rendering
FRTA