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