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