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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 the organizational relationships of elements using parent-child heirarchies
Label type
Presentations relationships file
DTS
Context information
2. top level of a tree
UBL
Root
Group or relationship group
Concept
3. kind of element
Period type
Item
StyleSheet
Tag
4. Defines Simple Elements and Complex (attribute Elements)
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
Calculation relationships file
Common Basic Components Schema
5. Declares Name - Type and Structure (sequence)
Decimal
Context
XBRL Instance Document .xml
Complex Element Definition
6. Detailed description of XML syntax
Prefix or namespace prefix
XBRL Taxonomy
Decimal
XBRL specification
7. Used to associate labes to elements
Label relationships file
UBL
XBRL Taxonomy
Taxonomy
8. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Standard label
Attribute
XLink
9. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
DTS
Balance
Element
Caculation LinkBase
10. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
XBRL Specification 2.1
Label
SEC Extension Taxonomy
11. Defines Complex (Parent) Elements
Abstract
Label relationships file
Tag
Common Aggregate Components Schema
12. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XLink
Context information
XML (Extensible markup language)
Element
13. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Scripting Code elements
Integer
Abstract
14. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
SEC
Abstract
XBRL Specification 2.1
Context
15. shorthand sequence of letter for a namespace
Mapping
Prefix or namespace prefix
Caculation LinkBase
decimals="INF" or decimals="2"
16. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Simple Element Definition
Validation
Scripting Code elements
Integer
17. Associates references with authoritative literature with elements
Integer
DTS
Reference relationships file
XLink
18. Property of an element
Attribute
XBRL Specification 2.1
Calculation relationships file
Prefix or namespace prefix
19. Human readable name for an element
Render or rendering
XLink
Presentation LinkBase
Label
20. Determining the elements that correspond to lines and columns in a financial statement
Calculation relationships file
Mapping
Context information
Presentations relationships file
21. Report specific information required by XBRL
UBL
Mapping
Instance or instance document
Context
22. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Element
Context information
XBRL specification
23. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Imputed value
Decimal
Root
24. Unique identifier of an element in a taxonomy
XBRL US GAAP Taxonomies v1.0
Name
Standard label
Suppress
25. technical term for an element declaration file
Presentation relationships
schemaRef
Common Aggregate Components Schema
Schema
26. Reusable data components - that can be used as needed in each of the UBL documents
Item
Predefined UBL elements
Common Basic Components Schema
decimals="INF" or decimals="2"
27. Uses attributes to describe relationships between elements
Prefix or namespace prefix
XLink
decimals="INF" or decimals="2"
Element names file
28. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
decimals="INF" or decimals="2"
Type or data type
Render or rendering
Taxonomy
29. Value that isn't specifically provided - but could be calculated
Imputed value
XBRL Taxonomy
XSLT
Concept
30. Occurence in an instance document
StyleSheet
Calculation relationships file
Fact
Prefix or namespace prefix
31. Declares Name and Type: string - integer - date and decimal
Integer
Simple Element Definition
decimals="INF" or decimals="2"
Element definition
32. XSLTA method of presenting the data in an instance document
XSLT
Reference relationships file
XBRL Taxonomy
Presentation LinkBase
33. Multideminsional table
Unit of measure
Reference relationships file
XBRL Taxonomy
Hypercube
34. Rules and Syntax for XBRL Instance Documents and Taxonomies
Balance
Unit of measure
XBRL Specification 2.1
Simple Element Definition
35. Human readable description of a reporting concept
Reference relationships file
XBRL Taxonomy
Element definition
Caculation LinkBase
36. Discoverable Taxonomy Set
Type or data type
DTS
XBRL Specification 2.1
Group or relationship group
37. IFRS is principles based
Attribute
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
XBRL specification
38. XBRL components
Weight
Hypercube
Element
Predefined UBL elements
39. Units in which numeric items have been measured
Fact
Unit of measure
Element names file
Instance or instance document
40. Define the type of data to be tagged with the element name
Complex Element Definition
Presentations relationships file
Type or data type
XML (Extensible markup language)
41. File containing only calculation relationships
StyleSheet
FRTA
Abstract
Calculation relationships file
42. Used to express and navigate relationships
SEC
Hierarchy
Calculation relationships
Schema
43. Distinguishing name for each distinct element
Label type
Concept
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
44. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Mapping
Presentation LinkBase
Common Aggregate Components Schema
45. Default label for an element
XBRL Specification 2.1
Context information
Standard label
Name
46. XBRL technical term for element
Abstract
Suppress
Concept
Group or relationship group
47. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Taxonomy
Simple Element Definition
Label
48. calculation relationship attribute
Scripting Code elements
XBRL specification
Common Aggregate Components Schema
Weight
49. XBRL technical term for a relationships file
XML (Extensible markup language)
SEC Extension Taxonomy
Prefix or namespace prefix
Linkbase
50. Express the number of decimal places
Presentation relationships
Decimal
Common Basic Components Schema
Tag