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