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