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