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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. Defines Simple Elements and Complex (attribute Elements)
Calculation relationships
Attribute
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
2. shorthand sequence of letter for a namespace
XBRL Instance Document .xml
Weight
Prefix or namespace prefix
Validation
3. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
decimals="INF" or decimals="2"
Abstract
Presentation relationships
XML (Extensible markup language)
4. Human readable description of a reporting concept
Element definition
XML (Extensible markup language)
XBRL
Context
5. File containing only calculation relationships
Calculation relationships file
Hierarchy
Attribute
SEC Extension Taxonomy
6. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Label relationships file
XBRL Specification 2.1
Instance or instance document
7. taxonomies for companies that report using US GAAP
Mapping
XBRL US GAAP Taxonomies v1.0
Element
Common Aggregate Components Schema
8. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
decimals="INF" or decimals="2"
Scripting Code elements
Concept
9. Value that isn't specifically provided - but could be calculated
Imputed value
Presentation LinkBase
Calculation relationships
Taxonomy
10. XML file that contains business reporting information
XBRL
Instance or instance document
Taxonomy
Balance
11. Remove a parent-child relationship - just made ineffectual
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
Suppress
Prefix or namespace prefix
12. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Prefix or namespace prefix
Concept
UBL
13. Multideminsional table
Instance or instance document
Hypercube
Extension taxonomy
Imputed value
14. top level of a tree
SEC Extension Taxonomy
XLink
Root
Extension taxonomy
15. Discoverable Taxonomy Set
Unit of measure
Decimal
Type or data type
DTS
16. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Type or data type
Common Aggregate Components Schema
Linkbase
17. Declares Name and Type: string - integer - date and decimal
UBL
FRTA
Standard label
Simple Element Definition
18. XBRL technical term for a relationships file
FRTA
Context
Common Basic Components Schema
Linkbase
19. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Presentation relationships
Group or relationship group
Instance or instance document
20. Data type indicatign the element is stated in whole numbers
Linkbase
Integer
Context
XSLT
21. Determining the elements that correspond to lines and columns in a financial statement
Predefined UBL elements
IFRS Instance Document
Mapping
Common Aggregate Components Schema
22. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Unit of measure
Validation
Extension taxonomy
23. Default label for an element
Element
Line item
XML (Extensible markup language)
Standard label
24. Uses attributes to describe relationships between elements
Abstract
Scripting Code elements
Common Aggregate Components Schema
XLink
25. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Instance or instance document
XBRL specification
Element
26. Used to associate labes to elements
Root
XML (Extensible markup language)
Element
Label relationships file
27. Attribute of a monetary item type
SEC Extension Taxonomy
Predefined UBL elements
XBRL Instance Document .xml
Balance
28. Defines XBRL elements and their attributes
Element names file
Linkbase
Suppress
Caculation LinkBase
29. Attribute of an element that reflects whether it is reported as an instant or duration time period
Instance or instance document
Label type
Root
Period type
30. Associates references with authoritative literature with elements
Reference relationships file
XBRL Taxonomy
Calculation relationships file
Render or rendering
31. XSLTA method of presenting the data in an instance document
Hierarchy
XBRL Instance Document .xml
Weight
Presentation LinkBase
32. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Common Aggregate Components Schema
Balance
Context
33. Vocabulary used for business documents.
schemaRef
XLink
Element
UBL
34. XBRL technical term for element
Element definition
IFRS Instance Document
Concept
Group or relationship group
35. Detailed description of XML syntax
Decimal
XBRL specification
Context
Abstract
36. Units in which numeric items have been measured
Presentations relationships file
Hierarchy
Unit of measure
Common Aggregate Components Schema
37. Decimal attribute for "accurate value"
SEC Extension Taxonomy
Period type
Root
decimals="INF" or decimals="2"
38. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Name
Predefined UBL elements
DTS
39. Used to express and navigate relationships
Simple Element Definition
Hierarchy
Standard label
Unit of measure
40. Express the number of decimal places
Decimal
Presentation relationships
Element definition
XBRL specification
41. Human readable name for an element
IFRS Instance Document
Label
Label relationships file
Mapping
42. Elements that appear on the rows of a table
Line item
link:roleType
Hierarchy
Context
43. Occurence in an instance document
Period type
Fact
Weight
Presentation relationships
44. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Abstract
Presentations relationships file
XML (Extensible markup language)
45. Process of checking that instance documents meet the rules of XBRL specification
link:roleType
Calculation relationships
Complex Element Definition
Validation
46. Unique identifier of an element in a taxonomy
Render or rendering
Name
Element
Fact
47. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Hierarchy
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
48. Rules and Syntax for XBRL Instance Documents and Taxonomies
UBL
Tag
XBRL Specification 2.1
XSLT
49. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Simple Element Definition
SEC
XBRL specification
Taxonomy
50. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Taxonomy
Reference relationships file
Render or rendering
Calculation relationships file