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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
Prefix or namespace prefix
Item
schemaRef
XML (Extensible markup language)
2. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Prefix or namespace prefix
Standard label
IFRS Instance Document
3. top level of a tree
XBRL Instance Document .xml
Element definition
XBRL Taxonomy
Root
4. Attribute of a monetary item type
Label type
StyleSheet
XLink
Balance
5. Express the number of decimal places
Element definition
Presentation LinkBase
Line item
Decimal
6. calculation relationship attribute
Hypercube
XBRL Instance Document .xml
Weight
Integer
7. Elements that appear on the rows of a table
Item
Hierarchy
Validation
Line item
8. Footnote Disclosures Tagging found in ______.
SEC Extension Taxonomy
UBL
Context information
XBRL Instance Document .xml
9. Highest level of parent child heirarchy used to categorize item relationships
Item
decimals="INF" or decimals="2"
Presentation relationships
Group or relationship group
10. Attribute of an element that reflects whether it is reported as an instant or duration time period
Item
Period type
Group or relationship group
Weight
11. Formatting instructions for data in the instance document
Taxonomy
Name
Calculation relationships file
StyleSheet
12. Defines elements and relationships; schema for a particular reporting group
Linkbase
Simple Element Definition
Fact
XBRL Taxonomy
13. Determining the elements that correspond to lines and columns in a financial statement
XLink
Mapping
Fact
XBRL Specification 2.1
14. IFRS is principles based
Hierarchy
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
15. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Balance
Calculation relationships file
Schema
16. Declares Name and Type: string - integer - date and decimal
XBRL
Simple Element Definition
Item
Calculation relationships file
17. Defines the organizational relationships of elements using parent-child heirarchies
DTS
Complex Element Definition
Element definition
Presentations relationships file
18. Rules and Syntax for XBRL Instance Documents and Taxonomies
schemaRef
Complex Element Definition
XBRL Specification 2.1
Prefix or namespace prefix
19. Additive relationships netween numeric items expressed as parent-child heirarchies
Validation
Calculation relationships
Element names file
Prefix or namespace prefix
20. Associates references with authoritative literature with elements
Element names file
IFRS Instance Document
Reference relationships file
XBRL Taxonomy
21. Uses attributes to describe relationships between elements
XLink
Unit of measure
Element definition
Common Aggregate Components Schema
22. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Hierarchy
Reference relationships file
Common Aggregate Components Schema
schemaRef
23. Report specific information required by XBRL
Context
XBRL Instance Document .xml
IFRS Instance Document
Hypercube
24. Human readable name for an element
XBRL
Calculation relationships
SEC Extension Taxonomy
Label
25. Used to associate labes to elements
Label relationships file
link:roleType
Render or rendering
Integer
26. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Common Aggregate Components Schema
XLink
FRTA
Caculation LinkBase
27. kind of element
Taxonomy
Imputed value
Item
Difference between US-GAAP & IFRS GAAP is rules based
28. XSLTA method of presenting the data in an instance document
Common Basic Components Schema
Line item
Presentation LinkBase
Suppress
29. Human readable description of a reporting concept
XBRL
Element definition
Standard label
Caculation LinkBase
30. shorthand sequence of letter for a namespace
SEC
Element
Prefix or namespace prefix
Balance
31. Used to express and navigate relationships
Presentations relationships file
Caculation LinkBase
Decimal
Hierarchy
32. Allows users to add to a published taxonomy to define new elements
Period type
Extension taxonomy
XBRL specification
Balance
33. Declares Name - Type and Structure (sequence)
Common Aggregate Components Schema
XBRL specification
Context information
Complex Element Definition
34. Follows link:linkbaseRef
Item
Complex Element Definition
link:roleType
Element definition
35. Units in which numeric items have been measured
Label relationships file
SEC
Complex Element Definition
Unit of measure
36. Value that isn't specifically provided - but could be calculated
Imputed value
Caculation LinkBase
Integer
XBRL
37. Reusable data components - that can be used as needed in each of the UBL documents
Validation
Predefined UBL elements
Calculation relationships file
XBRL Instance Document .xml
38. XBRL components
Presentation relationships
Fact
FRTA
Element
39. Process an instance document into a layout that facilitates readability and understanding of its contents
Linkbase
Render or rendering
Standard label
Decimal
40. Defines XBRL elements and their attributes
Presentation LinkBase
XBRL Instance Document .xml
Element names file
Common Aggregate Components Schema
41. Distinguishing name for each distinct element
XBRL Specification 2.1
Label type
Hypercube
Label relationships file
42. technical term for an element declaration file
Line item
Standard label
Common Basic Components Schema
Schema
43. Extensible business reporting language - vocabulary used for financial reporting.
Presentations relationships file
Context
Calculation relationships
XBRL
44. Native XML language for processing XML documents into other forms - a template matching language
Line item
XSLT
Calculation relationships file
Predefined UBL elements
45. Occurence in an instance document
SEC Extension Taxonomy
Fact
Presentation LinkBase
Label relationships file
46. XBRL technical term for a relationships file
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
Linkbase
Presentation LinkBase
47. Property of an element
Attribute
Fact
Concept
Difference between US-GAAP & IFRS GAAP is rules based
48. XML file that contains business reporting information
Predefined UBL elements
Validation
Instance or instance document
Label
49. Discoverable Taxonomy Set
XML (Extensible markup language)
Item
Integer
DTS
50. Unique identifier of an element in a taxonomy
Name
Label type
Standard label
Render or rendering
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