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