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