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