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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. Property of an element
Unit of measure
XBRL
Attribute
Concept
2. Report specific information required by XBRL
Integer
Element
XBRL Instance Document .xml
Context
3. Data type indicatign the element is stated in whole numbers
Type or data type
XLink
Integer
Label type
4. Rules and Syntax for XBRL Instance Documents and Taxonomies
Common Aggregate Components Schema
Instance or instance document
XBRL Specification 2.1
Mapping
5. Used to express and navigate relationships
Hierarchy
Label relationships file
Fact
decimals="INF" or decimals="2"
6. Human readable description of a reporting concept
XLink
Element definition
Label relationships file
Hierarchy
7. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Validation
XBRL Specification 2.1
XLink
8. Reusable data components - that can be used as needed in each of the UBL documents
Hierarchy
Name
Predefined UBL elements
Common Basic Components Schema
9. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Attribute
UBL
Suppress
10. XML file that contains business reporting information
Extension taxonomy
Presentations relationships file
Instance or instance document
Group or relationship group
11. shorthand sequence of letter for a namespace
IFRS Instance Document
Prefix or namespace prefix
UBL
Fact
12. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Linkbase
Taxonomy
link:roleType
Abstract
13. XBRL technical term for element
Attribute
Simple Element Definition
Concept
Context
14. Value that isn't specifically provided - but could be calculated
Imputed value
Complex Element Definition
Common Aggregate Components Schema
Abstract
15. Vocabulary used for business documents.
Hierarchy
XBRL Taxonomy
UBL
Calculation relationships
16. Detailed description of XML syntax
Context
XBRL specification
Calculation relationships
Presentations relationships file
17. Define the type of data to be tagged with the element name
Presentation LinkBase
Tag
Type or data type
Calculation relationships
18. Determining the elements that correspond to lines and columns in a financial statement
Validation
SEC Extension Taxonomy
Group or relationship group
Mapping
19. Multideminsional table
Group or relationship group
Hypercube
Element definition
Tag
20. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Scripting Code elements
Fact
Linkbase
21. Units in which numeric items have been measured
Hierarchy
DTS
Unit of measure
Decimal
22. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Context information
Concept
Label relationships file
Scripting Code elements
23. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
StyleSheet
Concept
Attribute
24. Highest level of parent child heirarchy used to categorize item relationships
SEC
Group or relationship group
Taxonomy
XSLT
25. Unique identifier of an element in a taxonomy
Hypercube
SEC Extension Taxonomy
Concept
Name
26. XBRL technical term for a relationships file
Linkbase
IFRS Instance Document
Hypercube
Decimal
27. Describes a unit of data in an instance document // to apply markup to an instance document
Linkbase
Tag
XBRL Taxonomy
Root
28. Remove a parent-child relationship - just made ineffectual
Predefined UBL elements
Unit of measure
Suppress
Mapping
29. Native XML language for processing XML documents into other forms - a template matching language
Group or relationship group
XBRL Taxonomy
XBRL Instance Document .xml
XSLT
30. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Line item
31. Declares Name - Type and Structure (sequence)
Presentation LinkBase
Complex Element Definition
XML (Extensible markup language)
Standard label
32. Occurence in an instance document
XBRL
Extension taxonomy
Fact
Scripting Code elements
33. Elements that appear on the rows of a table
XBRL
Element
Line item
Name
34. Express the number of decimal places
Decimal
Presentations relationships file
XSLT
Render or rendering
35. IFRS is principles based
Name
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
Presentations relationships file
36. XBRL components
Common Basic Components Schema
XBRL
Element
Group or relationship group
37. Guides the creation and use of taxonomies by presenting a recommended design architecture
Attribute
schemaRef
Context information
FRTA
38. Process an instance document into a layout that facilitates readability and understanding of its contents
Complex Element Definition
XBRL Specification 2.1
Render or rendering
Type or data type
39. Allows users to add to a published taxonomy to define new elements
Linkbase
Label
XBRL Instance Document .xml
Extension taxonomy
40. Attribute of a monetary item type
Label relationships file
Balance
XLink
Integer
41. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Instance or instance document
XBRL
Label
42. Associates references with authoritative literature with elements
Reference relationships file
decimals="INF" or decimals="2"
Root
Balance
43. Used to associate labes to elements
Name
Taxonomy
Label relationships file
Calculation relationships file
44. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
XBRL specification
45. File containing only calculation relationships
Calculation relationships file
Render or rendering
Simple Element Definition
Hypercube
46. Discoverable Taxonomy Set
Type or data type
Group or relationship group
XBRL Taxonomy
DTS
47. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Period type
Context
Taxonomy
48. Additive relationships netween numeric items expressed as parent-child heirarchies
Group or relationship group
Hierarchy
Mapping
Calculation relationships
49. Formatting instructions for data in the instance document
Period type
Hypercube
Taxonomy
StyleSheet
50. Distinguishing name for each distinct element
Label type
Difference between US-GAAP & IFRS GAAP is rules based
UBL
Taxonomy