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