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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. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Name
IFRS Instance Document
Presentation LinkBase
2. Units in which numeric items have been measured
Hierarchy
Element
Unit of measure
XBRL
3. calculation relationship attribute
Mapping
Weight
Name
Validation
4. Report specific information required by XBRL
XBRL Taxonomy
Context
Element definition
Mapping
5. Reusable data components - that can be used as needed in each of the UBL documents
Decimal
FRTA
Predefined UBL elements
Presentation LinkBase
6. Unique identifier of an element in a taxonomy
Weight
Name
Concept
UBL
7. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
Weight
Attribute
8. Determining the elements that correspond to lines and columns in a financial statement
XML (Extensible markup language)
Mapping
XBRL specification
Label
9. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
Presentation relationships
XML (Extensible markup language)
10. A meta-language used to create vocabularies such as XBRL and UBL
Hierarchy
XML (Extensible markup language)
Scripting Code elements
IFRS Instance Document
11. Elements that appear on the rows of a table
UBL
Presentation LinkBase
Line item
Suppress
12. Follows link:linkbaseRef
XBRL specification
Presentation relationships
link:roleType
Render or rendering
13. Defines XBRL elements and their attributes
Element names file
schemaRef
Balance
StyleSheet
14. Declares Name - Type and Structure (sequence)
Fact
Complex Element Definition
Concept
Difference between US-GAAP & IFRS GAAP is rules based
15. Associates references with authoritative literature with elements
schemaRef
Reference relationships file
StyleSheet
Render or rendering
16. Describes a unit of data in an instance document // to apply markup to an instance document
Label type
Tag
Period type
SEC
17. Process of checking that instance documents meet the rules of XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
Context information
Validation
StyleSheet
18. Additive relationships netween numeric items expressed as parent-child heirarchies
Abstract
Label type
Calculation relationships
Hierarchy
19. Detailed description of XML syntax
Schema
Calculation relationships file
XBRL specification
DTS
20. Attribute of a monetary item type
Linkbase
Presentations relationships file
Abstract
Balance
21. Used to associate labes to elements
Calculation relationships
schemaRef
Label relationships file
StyleSheet
22. Formatting instructions for data in the instance document
StyleSheet
Common Aggregate Components Schema
Calculation relationships
schemaRef
23. Vocabulary used for business documents.
UBL
Predefined UBL elements
XBRL
Type or data type
24. Remove a parent-child relationship - just made ineffectual
IFRS Instance Document
link:roleType
Suppress
Linkbase
25. shorthand sequence of letter for a namespace
Standard label
Prefix or namespace prefix
Calculation relationships
link:roleType
26. Distinguishing name for each distinct element
XBRL Taxonomy
Balance
Fact
Label type
27. XSLTA method of presenting the data in an instance document
Caculation LinkBase
Presentation LinkBase
Fact
Complex Element Definition
28. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
DTS
Group or relationship group
Presentation relationships
29. Highest level of parent child heirarchy used to categorize item relationships
Calculation relationships file
Group or relationship group
schemaRef
Tag
30. Declares Name and Type: string - integer - date and decimal
schemaRef
XML (Extensible markup language)
Type or data type
Simple Element Definition
31. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Calculation relationships file
Element
Hierarchy
32. File containing only calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
XLink
XSLT
Calculation relationships file
33. technical term for an element declaration file
Context information
XLink
Schema
XSLT
34. Data type indicatign the element is stated in whole numbers
Presentation LinkBase
Integer
Abstract
link:roleType
35. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Extension taxonomy
Fact
Suppress
36. Extensible business reporting language - vocabulary used for financial reporting.
StyleSheet
XBRL
Hypercube
SEC Extension Taxonomy
37. XBRL technical term for element
Concept
UBL
Element
Group or relationship group
38. Value that isn't specifically provided - but could be calculated
StyleSheet
Common Basic Components Schema
Render or rendering
Imputed value
39. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Taxonomy
XLink
Label type
SEC
40. XBRL technical term for a relationships file
IFRS Instance Document
Linkbase
XML (Extensible markup language)
Schema
41. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
Hypercube
Complex Element Definition
42. Occurence in an instance document
Weight
Fact
XBRL
Prefix or namespace prefix
43. Default label for an element
Schema
Extension taxonomy
Prefix or namespace prefix
Standard label
44. top level of a tree
SEC
Root
SEC Extension Taxonomy
Presentation LinkBase
45. Discoverable Taxonomy Set
Render or rendering
Element names file
DTS
Label
46. Allows users to add to a published taxonomy to define new elements
Standard label
Integer
Extension taxonomy
Element names file
47. Used to express and navigate relationships
XBRL
Integer
Hierarchy
Mapping
48. Footnote Disclosures Tagging found in ______.
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Label relationships file
XBRL Instance Document .xml
49. Rules and Syntax for XBRL Instance Documents and Taxonomies
schemaRef
Validation
Hypercube
XBRL Specification 2.1
50. Property of an element
Hypercube
Linkbase
Unit of measure
Attribute