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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. Highest level of parent child heirarchy used to categorize item relationships
Period type
Item
Group or relationship group
Abstract
2. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Attribute
Group or relationship group
IFRS Instance Document
3. Follows link:linkbaseRef
link:roleType
Render or rendering
Standard label
Presentations relationships file
4. Associates references with authoritative literature with elements
XBRL
DTS
Reference relationships file
link:roleType
5. Decimal attribute for "accurate value"
Render or rendering
XML (Extensible markup language)
Root
decimals="INF" or decimals="2"
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Element
Validation
XBRL Instance Document .xml
7. kind of element
Balance
Item
Hierarchy
Line item
8. Describes a unit of data in an instance document // to apply markup to an instance document
link:roleType
Tag
XBRL Instance Document .xml
Standard label
9. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL
Mapping
Schema
Caculation LinkBase
10. Defines elements and relationships; schema for a particular reporting group
Type or data type
Simple Element Definition
XBRL Taxonomy
Caculation LinkBase
11. Defines Complex (Parent) Elements
Unit of measure
Label relationships file
Fact
Common Aggregate Components Schema
12. Defines XBRL elements and their attributes
Common Aggregate Components Schema
XSLT
Element names file
XBRL US GAAP Taxonomies v1.0
13. Same structure as XBRL Instance; different Taxonomy
Suppress
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
Common Basic Components Schema
14. Define the type of data to be tagged with the element name
Linkbase
Type or data type
Suppress
Instance or instance document
15. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
XLink
XBRL specification
DTS
16. Default label for an element
Standard label
Presentation relationships
Schema
SEC
17. XSLTA method of presenting the data in an instance document
Presentation LinkBase
XBRL Instance Document .xml
XML (Extensible markup language)
Common Aggregate Components Schema
18. Elements that appear on the rows of a table
Label type
Validation
Line item
Abstract
19. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Abstract
Complex Element Definition
XBRL Specification 2.1
20. Distinguishing name for each distinct element
Label type
Instance or instance document
Label
Decimal
21. Determining the elements that correspond to lines and columns in a financial statement
Integer
Label relationships file
FRTA
Mapping
22. Human readable name for an element
Label
Schema
Fact
Taxonomy
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Predefined UBL elements
Render or rendering
Mapping
Period type
24. Multideminsional table
Render or rendering
Complex Element Definition
Caculation LinkBase
Hypercube
25. Attribute of an element that reflects whether it is reported as an instant or duration time period
Balance
Complex Element Definition
Period type
Item
26. Data type indicatign the element is stated in whole numbers
Hierarchy
Name
XBRL US GAAP Taxonomies v1.0
Integer
27. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Validation
Simple Element Definition
UBL
Scripting Code elements
28. Units in which numeric items have been measured
Common Aggregate Components Schema
Abstract
Standard label
Unit of measure
29. Process of checking that instance documents meet the rules of XBRL specification
Suppress
Caculation LinkBase
Validation
Fact
30. A meta-language used to create vocabularies such as XBRL and UBL
Context
Prefix or namespace prefix
XML (Extensible markup language)
Root
31. XBRL technical term for a relationships file
Label
Linkbase
Line item
StyleSheet
32. Declares Name - Type and Structure (sequence)
Group or relationship group
Concept
DTS
Complex Element Definition
33. Property of an element
Attribute
Label
Root
XML (Extensible markup language)
34. taxonomies for companies that report using US GAAP
Mapping
Label
Predefined UBL elements
XBRL US GAAP Taxonomies v1.0
35. Express the number of decimal places
Decimal
Common Aggregate Components Schema
Presentation LinkBase
Suppress
36. Used to associate labes to elements
Unit of measure
Tag
Suppress
Label relationships file
37. Discoverable Taxonomy Set
Name
DTS
Label type
Validation
38. Unique identifier of an element in a taxonomy
Fact
Name
Label relationships file
XLink
39. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
DTS
XML (Extensible markup language)
schemaRef
Fact
40. Occurence in an instance document
decimals="INF" or decimals="2"
Fact
Complex Element Definition
Name
41. Rules and Syntax for XBRL Instance Documents and Taxonomies
link:roleType
Suppress
XBRL Specification 2.1
Presentation relationships
42. Report specific information required by XBRL
link:roleType
Context
SEC Extension Taxonomy
Presentations relationships file
43. shorthand sequence of letter for a namespace
Name
XSLT
Prefix or namespace prefix
Extension taxonomy
44. Remove a parent-child relationship - just made ineffectual
Element names file
Render or rendering
Suppress
Prefix or namespace prefix
45. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Hypercube
Complex Element Definition
Simple Element Definition
46. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
Validation
Element names file
47. Additive relationships netween numeric items expressed as parent-child heirarchies
Fact
UBL
Predefined UBL elements
Calculation relationships
48. Formatting instructions for data in the instance document
StyleSheet
Item
Name
Presentation LinkBase
49. XML file that contains business reporting information
link:roleType
XLink
Element definition
Instance or instance document
50. Detailed description of XML syntax
FRTA
Reference relationships file
XBRL specification
Name