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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. Express the number of decimal places
Context
Balance
Decimal
Prefix or namespace prefix
2. Occurence in an instance document
Fact
Common Aggregate Components Schema
Instance or instance document
SEC Extension Taxonomy
3. Native XML language for processing XML documents into other forms - a template matching language
link:roleType
Context
decimals="INF" or decimals="2"
XSLT
4. Defines the organizational relationships of elements using parent-child heirarchies
Name
XBRL Instance Document .xml
XLink
Presentations relationships file
5. Process of checking that instance documents meet the rules of XBRL specification
Name
Render or rendering
Simple Element Definition
Validation
6. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XBRL Specification 2.1
Context information
Decimal
Calculation relationships file
7. Rules and Syntax for XBRL Instance Documents and Taxonomies
Common Aggregate Components Schema
XBRL Specification 2.1
XBRL Taxonomy
schemaRef
8. IFRS is principles based
decimals="INF" or decimals="2"
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
link:roleType
9. Footnote Disclosures Tagging found in ______.
Label relationships file
XBRL Instance Document .xml
Common Aggregate Components Schema
Presentations relationships file
10. Elements that appear on the rows of a table
XLink
FRTA
Line item
Complex Element Definition
11. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL Taxonomy
Calculation relationships
UBL
Scripting Code elements
12. Defines XBRL elements and their attributes
XBRL US GAAP Taxonomies v1.0
Imputed value
Hierarchy
Element names file
13. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentation relationships
XML (Extensible markup language)
Abstract
Period type
14. Decimal attribute for "accurate value"
Group or relationship group
Common Basic Components Schema
XBRL Specification 2.1
decimals="INF" or decimals="2"
15. Uses attributes to describe relationships between elements
Group or relationship group
XBRL specification
XLink
Mapping
16. kind of element
StyleSheet
Item
Abstract
Decimal
17. technical term for an element declaration file
Common Basic Components Schema
Fact
Schema
Calculation relationships file
18. top level of a tree
Root
Attribute
XBRL Taxonomy
Simple Element Definition
19. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Imputed value
SEC Extension Taxonomy
Label relationships file
20. shorthand sequence of letter for a namespace
Schema
UBL
Prefix or namespace prefix
schemaRef
21. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Name
DTS
Label
22. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Label type
schemaRef
Context information
XBRL specification
23. Report specific information required by XBRL
Predefined UBL elements
IFRS Instance Document
Context
Line item
24. Remove a parent-child relationship - just made ineffectual
Suppress
Decimal
Validation
Presentations relationships file
25. Extensible business reporting language - vocabulary used for financial reporting.
SEC
XBRL
UBL
Calculation relationships file
26. XBRL components
Element names file
Presentation relationships
Calculation relationships file
Element
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Extension taxonomy
Schema
Common Aggregate Components Schema
28. Declares Name - Type and Structure (sequence)
Complex Element Definition
Abstract
Validation
Render or rendering
29. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Prefix or namespace prefix
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
30. Default label for an element
Label type
Standard label
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
31. Human readable description of a reporting concept
FRTA
Imputed value
Element definition
Linkbase
32. Same structure as XBRL Instance; different Taxonomy
Label relationships file
Element definition
Tag
IFRS Instance Document
33. Multideminsional table
Taxonomy
Hypercube
DTS
Extension taxonomy
34. Follows link:linkbaseRef
Mapping
Reference relationships file
link:roleType
UBL
35. Used to associate labes to elements
Label relationships file
Render or rendering
Prefix or namespace prefix
XML (Extensible markup language)
36. Allows users to add to a published taxonomy to define new elements
Integer
Extension taxonomy
Concept
decimals="INF" or decimals="2"
37. Unique identifier of an element in a taxonomy
Name
Period type
XLink
Element names file
38. A meta-language used to create vocabularies such as XBRL and UBL
Common Aggregate Components Schema
XML (Extensible markup language)
Label type
FRTA
39. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Common Aggregate Components Schema
Instance or instance document
Extension taxonomy
SEC Extension Taxonomy
40. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Root
StyleSheet
Presentations relationships file
41. File containing only calculation relationships
Label type
Abstract
Calculation relationships file
Context information
42. Property of an element
XBRL Instance Document .xml
Type or data type
Attribute
XML (Extensible markup language)
43. Process an instance document into a layout that facilitates readability and understanding of its contents
UBL
Line item
XBRL Instance Document .xml
Render or rendering
44. Additive relationships netween numeric items expressed as parent-child heirarchies
Simple Element Definition
XLink
Suppress
Calculation relationships
45. Declares Name and Type: string - integer - date and decimal
XSLT
XBRL Taxonomy
Simple Element Definition
DTS
46. Data type indicatign the element is stated in whole numbers
Hierarchy
Instance or instance document
StyleSheet
Integer
47. Guides the creation and use of taxonomies by presenting a recommended design architecture
Common Basic Components Schema
FRTA
Element names file
Label
48. Used to express and navigate relationships
UBL
Hierarchy
Extension taxonomy
Type or data type
49. Vocabulary used for business documents.
Label
Context
UBL
Common Aggregate Components Schema
50. Reusable data components - that can be used as needed in each of the UBL documents
Validation
Decimal
Period type
Predefined UBL elements