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