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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. Human readable name for an element
XSLT
Concept
Label
XBRL Specification 2.1
2. shorthand sequence of letter for a namespace
Standard label
Weight
Prefix or namespace prefix
Balance
3. Detailed description of XML syntax
XBRL specification
Prefix or namespace prefix
Calculation relationships
Validation
4. Defines elements and relationships; schema for a particular reporting group
XLink
XBRL Taxonomy
Schema
Common Basic Components Schema
5. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XLink
XBRL US GAAP Taxonomies v1.0
schemaRef
XSLT
6. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Type or data type
XBRL Taxonomy
Group or relationship group
7. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Hierarchy
Fact
Predefined UBL elements
8. Used to associate labes to elements
XBRL Taxonomy
Standard label
Label relationships file
Hypercube
9. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Label type
Element definition
Hierarchy
10. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Common Aggregate Components Schema
XBRL
Weight
11. Default label for an element
Standard label
Taxonomy
Label
Hypercube
12. XSLTA method of presenting the data in an instance document
Scripting Code elements
Name
Standard label
Presentation LinkBase
13. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
SEC Extension Taxonomy
XBRL Taxonomy
Integer
14. Process of checking that instance documents meet the rules of XBRL specification
Period type
XBRL Specification 2.1
Scripting Code elements
Validation
15. Used to express and navigate relationships
XBRL Specification 2.1
Attribute
Presentation LinkBase
Hierarchy
16. Allows users to add to a published taxonomy to define new elements
Presentation LinkBase
Calculation relationships
Name
Extension taxonomy
17. Follows link:linkbaseRef
Render or rendering
XBRL US GAAP Taxonomies v1.0
link:roleType
XLink
18. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Validation
FRTA
Simple Element Definition
19. Declares Name - Type and Structure (sequence)
UBL
Complex Element Definition
Presentation LinkBase
Suppress
20. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
StyleSheet
Imputed value
SEC
Type or data type
21. Express the number of decimal places
XBRL Taxonomy
Complex Element Definition
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
22. Elements that appear on the rows of a table
Element definition
Line item
SEC Extension Taxonomy
XML (Extensible markup language)
23. File containing only calculation relationships
Hypercube
Standard label
Caculation LinkBase
Calculation relationships file
24. Attribute of a monetary item type
Complex Element Definition
schemaRef
XBRL Specification 2.1
Balance
25. Multideminsional table
Complex Element Definition
Hypercube
Prefix or namespace prefix
Presentations relationships file
26. XBRL technical term for a relationships file
Linkbase
Label relationships file
Extension taxonomy
Line item
27. Data type indicatign the element is stated in whole numbers
Integer
Reference relationships file
XBRL
decimals="INF" or decimals="2"
28. Distinguishing name for each distinct element
XML (Extensible markup language)
XBRL Specification 2.1
Element names file
Label type
29. Defines Simple Elements and Complex (attribute Elements)
decimals="INF" or decimals="2"
Decimal
Common Basic Components Schema
Period type
30. Define the type of data to be tagged with the element name
Validation
Suppress
Type or data type
UBL
31. XML file that contains business reporting information
Instance or instance document
Suppress
Common Basic Components Schema
decimals="INF" or decimals="2"
32. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Linkbase
Unit of measure
Mapping
33. kind of element
Context information
link:roleType
Item
Scripting Code elements
34. Occurence in an instance document
Integer
Line item
Extension taxonomy
Fact
35. Extensible business reporting language - vocabulary used for financial reporting.
Render or rendering
Presentation relationships
XBRL
Caculation LinkBase
36. Guides the creation and use of taxonomies by presenting a recommended design architecture
Context
Taxonomy
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
37. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Imputed value
Hypercube
Balance
38. A meta-language used to create vocabularies such as XBRL and UBL
Balance
XML (Extensible markup language)
Render or rendering
Simple Element Definition
39. IFRS is principles based
Element definition
Abstract
StyleSheet
Difference between US-GAAP & IFRS GAAP is rules based
40. top level of a tree
Element definition
Schema
Root
Common Aggregate Components Schema
41. Defines the organizational relationships of elements using parent-child heirarchies
XBRL Taxonomy
Element definition
Concept
Presentations relationships file
42. XBRL technical term for element
Presentation LinkBase
SEC
Context
Concept
43. Associates references with authoritative literature with elements
Reference relationships file
StyleSheet
SEC
XBRL specification
44. Uses attributes to describe relationships between elements
Predefined UBL elements
Context
XLink
Element
45. Formatting instructions for data in the instance document
Element names file
StyleSheet
Difference between US-GAAP & IFRS GAAP is rules based
Tag
46. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Reference relationships file
Element names file
Item
47. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL specification
Decimal
Calculation relationships
Presentation relationships
48. Remove a parent-child relationship - just made ineffectual
XBRL Taxonomy
Suppress
SEC
Complex Element Definition
49. Units in which numeric items have been measured
Weight
SEC
Unit of measure
IFRS Instance Document
50. Human readable description of a reporting concept
Calculation relationships
Element definition
Tag
Item