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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. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
FRTA
Mapping
SEC Extension Taxonomy
schemaRef
2. Human readable description of a reporting concept
XBRL Specification 2.1
decimals="INF" or decimals="2"
Element definition
Linkbase
3. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XSLT
DTS
XLink
SEC Extension Taxonomy
4. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL
Label relationships file
XBRL Specification 2.1
Presentation relationships
5. Units in which numeric items have been measured
Extension taxonomy
Unit of measure
Element names file
Context
6. Used to associate labes to elements
Render or rendering
Label relationships file
Calculation relationships file
Mapping
7. Value that isn't specifically provided - but could be calculated
Item
Imputed value
UBL
Type or data type
8. Allows users to add to a published taxonomy to define new elements
XBRL
Fact
Caculation LinkBase
Extension taxonomy
9. Process of checking that instance documents meet the rules of XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Validation
Extension taxonomy
10. Distinguishing name for each distinct element
Label type
Reference relationships file
Validation
Extension taxonomy
11. File containing only calculation relationships
Common Basic Components Schema
Name
Decimal
Calculation relationships file
12. Defines Complex (Parent) Elements
XML (Extensible markup language)
Mapping
Common Aggregate Components Schema
Scripting Code elements
13. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
XBRL Taxonomy
DTS
Imputed value
14. Property of an element
link:roleType
Attribute
Tag
Hypercube
15. Detailed description of XML syntax
Context information
XBRL Instance Document .xml
XBRL specification
Predefined UBL elements
16. calculation relationship attribute
Label relationships file
Weight
Common Aggregate Components Schema
Caculation LinkBase
17. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
StyleSheet
XML (Extensible markup language)
Integer
18. top level of a tree
Root
Tag
schemaRef
decimals="INF" or decimals="2"
19. Discoverable Taxonomy Set
Schema
Instance or instance document
DTS
Element names file
20. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XLink
Label type
Scripting Code elements
Predefined UBL elements
21. Defines the organizational relationships of elements using parent-child heirarchies
Fact
Label relationships file
Presentations relationships file
Context
22. Associates references with authoritative literature with elements
Mapping
XBRL US GAAP Taxonomies v1.0
Reference relationships file
Weight
23. Additive relationships netween numeric items expressed as parent-child heirarchies
SEC Extension Taxonomy
Calculation relationships
Imputed value
link:roleType
24. Attribute of an element that reflects whether it is reported as an instant or duration time period
Common Aggregate Components Schema
Calculation relationships
Decimal
Period type
25. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Root
Presentation relationships
Fact
Unit of measure
26. Formatting instructions for data in the instance document
SEC
StyleSheet
Type or data type
Element definition
27. technical term for an element declaration file
XBRL Instance Document .xml
Linkbase
IFRS Instance Document
Schema
28. Determining the elements that correspond to lines and columns in a financial statement
UBL
Validation
Tag
Mapping
29. Elements that appear on the rows of a table
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
Reference relationships file
Line item
30. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
XBRL Taxonomy
XSLT
Concept
31. Same structure as XBRL Instance; different Taxonomy
Predefined UBL elements
Label relationships file
UBL
IFRS Instance Document
32. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Element definition
Taxonomy
XBRL specification
33. Defines XBRL elements and their attributes
Calculation relationships
Element names file
decimals="INF" or decimals="2"
Name
34. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Context
Caculation LinkBase
Taxonomy
35. Vocabulary used for business documents.
Group or relationship group
Scripting Code elements
Name
UBL
36. Used to express and navigate relationships
Hierarchy
XBRL specification
XBRL Instance Document .xml
XML (Extensible markup language)
37. Multideminsional table
Element names file
Hypercube
XBRL Taxonomy
XBRL US GAAP Taxonomies v1.0
38. Express the number of decimal places
DTS
Taxonomy
Decimal
Extension taxonomy
39. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
SEC Extension Taxonomy
Taxonomy
Common Aggregate Components Schema
Balance
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentations relationships file
Caculation LinkBase
Scripting Code elements
Item
41. XSLTA method of presenting the data in an instance document
Element definition
Concept
decimals="INF" or decimals="2"
Presentation LinkBase
42. Defines elements and relationships; schema for a particular reporting group
Line item
XBRL Taxonomy
Decimal
DTS
43. Report specific information required by XBRL
Context
DTS
XBRL Specification 2.1
SEC
44. The facts in a instance document are surrounded by the ________(entity - time period - currency)
SEC
XLink
Context information
Predefined UBL elements
45. Process an instance document into a layout that facilitates readability and understanding of its contents
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
Schema
DTS
46. taxonomies for companies that report using US GAAP
Validation
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
XLink
47. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Element definition
Fact
link:roleType
48. Reusable data components - that can be used as needed in each of the UBL documents
Name
XBRL Taxonomy
Attribute
Predefined UBL elements
49. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XBRL Specification 2.1
IFRS Instance Document
XBRL Instance Document .xml
50. Unique identifier of an element in a taxonomy
Common Basic Components Schema
XBRL specification
Name
Difference between US-GAAP & IFRS GAAP is rules based