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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. XBRL technical term for a relationships file
Hypercube
Period type
Common Aggregate Components Schema
Linkbase
2. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Instance Document .xml
Render or rendering
Common Basic Components Schema
IFRS Instance Document
3. Additive relationships netween numeric items expressed as parent-child heirarchies
Hierarchy
Calculation relationships
Imputed value
Presentations relationships file
4. Decimal attribute for "accurate value"
XSLT
IFRS Instance Document
SEC
decimals="INF" or decimals="2"
5. Value that isn't specifically provided - but could be calculated
Presentations relationships file
Imputed value
SEC
Hypercube
6. Attribute of an element that reflects whether it is reported as an instant or duration time period
Calculation relationships file
Presentations relationships file
Period type
Reference relationships file
7. Guides the creation and use of taxonomies by presenting a recommended design architecture
Mapping
FRTA
Render or rendering
Weight
8. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Context information
Linkbase
XBRL Specification 2.1
SEC Extension Taxonomy
9. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Simple Element Definition
Calculation relationships file
XBRL
Context information
10. Define the type of data to be tagged with the element name
Common Basic Components Schema
Type or data type
XSLT
Imputed value
11. Vocabulary used for business documents.
Fact
Decimal
UBL
Integer
12. Default label for an element
Prefix or namespace prefix
XLink
Context information
Standard label
13. Elements that appear on the rows of a table
schemaRef
Common Basic Components Schema
Hierarchy
Line item
14. Highest level of parent child heirarchy used to categorize item relationships
Weight
Integer
Group or relationship group
Element definition
15. Native XML language for processing XML documents into other forms - a template matching language
Schema
schemaRef
Calculation relationships
XSLT
16. Follows link:linkbaseRef
Caculation LinkBase
Taxonomy
link:roleType
Balance
17. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
StyleSheet
Imputed value
SEC
Validation
18. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Element
Presentation relationships
Validation
Fact
19. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Name
StyleSheet
Unit of measure
20. calculation relationship attribute
Render or rendering
Element definition
Presentation LinkBase
Weight
21. Property of an element
Abstract
Label relationships file
Mapping
Attribute
22. Detailed description of XML syntax
XBRL specification
Presentations relationships file
Schema
Attribute
23. Same structure as XBRL Instance; different Taxonomy
Weight
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
decimals="INF" or decimals="2"
24. Declares Name - Type and Structure (sequence)
Item
Complex Element Definition
Type or data type
Simple Element Definition
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
XML (Extensible markup language)
Presentation relationships
Predefined UBL elements
26. Associates references with authoritative literature with elements
Common Basic Components Schema
Integer
Abstract
Reference relationships file
27. Used to associate labes to elements
Label relationships file
XBRL Taxonomy
Element
Concept
28. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Extension taxonomy
XBRL specification
XLink
29. Unique identifier of an element in a taxonomy
Name
XBRL
Common Aggregate Components Schema
Unit of measure
30. Allows users to add to a published taxonomy to define new elements
XML (Extensible markup language)
Calculation relationships
Extension taxonomy
Element names file
31. Discoverable Taxonomy Set
Calculation relationships
DTS
link:roleType
Type or data type
32. Reusable data components - that can be used as needed in each of the UBL documents
Presentations relationships file
Balance
Predefined UBL elements
Context information
33. Formatting instructions for data in the instance document
StyleSheet
Context information
Hypercube
XBRL
34. Defines elements and relationships; schema for a particular reporting group
Presentations relationships file
XBRL Taxonomy
link:roleType
XBRL
35. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
XBRL specification
Mapping
SEC
36. Units in which numeric items have been measured
Reference relationships file
Unit of measure
Context information
Element definition
37. Data type indicatign the element is stated in whole numbers
Instance or instance document
Label relationships file
Fact
Integer
38. technical term for an element declaration file
Schema
Tag
XBRL
Prefix or namespace prefix
39. XBRL components
UBL
Item
Element
Balance
40. Process of checking that instance documents meet the rules of XBRL specification
XBRL Specification 2.1
Validation
Extension taxonomy
Taxonomy
41. IFRS is principles based
Reference relationships file
Caculation LinkBase
Scripting Code elements
Difference between US-GAAP & IFRS GAAP is rules based
42. Defines the organizational relationships of elements using parent-child heirarchies
Item
Imputed value
Presentations relationships file
Presentation LinkBase
43. XBRL technical term for element
Balance
Concept
StyleSheet
link:roleType
44. Extensible business reporting language - vocabulary used for financial reporting.
Standard label
Linkbase
XBRL
decimals="INF" or decimals="2"
45. Footnote Disclosures Tagging found in ______.
Period type
Common Aggregate Components Schema
XBRL Instance Document .xml
XBRL specification
46. Used to express and navigate relationships
Render or rendering
Hierarchy
Item
Type or data type
47. A meta-language used to create vocabularies such as XBRL and UBL
Label type
XML (Extensible markup language)
Presentation LinkBase
Scripting Code elements
48. Express the number of decimal places
Decimal
Type or data type
XML (Extensible markup language)
Instance or instance document
49. Occurence in an instance document
Fact
FRTA
StyleSheet
Item
50. kind of element
Caculation LinkBase
XBRL Specification 2.1
Suppress
Item