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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. Vocabulary used for business documents.
Line item
Balance
UBL
Common Aggregate Components Schema
2. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL
Taxonomy
Predefined UBL elements
Attribute
3. Elements that appear on the rows of a table
XBRL Instance Document .xml
Line item
Prefix or namespace prefix
Context
4. Human readable description of a reporting concept
Element definition
Label type
IFRS Instance Document
Item
5. Reusable data components - that can be used as needed in each of the UBL documents
FRTA
Common Basic Components Schema
Predefined UBL elements
Label
6. Value that isn't specifically provided - but could be calculated
Hypercube
Imputed value
DTS
schemaRef
7. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Context information
Abstract
Extension taxonomy
8. Express the number of decimal places
Difference between US-GAAP & IFRS GAAP is rules based
Label type
Decimal
Element
9. Human readable name for an element
Label
SEC
Schema
Element names file
10. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Linkbase
XBRL specification
Element names file
11. File containing only calculation relationships
Unit of measure
Validation
Calculation relationships file
Presentations relationships file
12. calculation relationship attribute
Calculation relationships
Context
Weight
Item
13. Unique identifier of an element in a taxonomy
Line item
XBRL Specification 2.1
Name
Group or relationship group
14. Defines the organizational relationships of elements using parent-child heirarchies
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
Element definition
Element names file
15. shorthand sequence of letter for a namespace
Render or rendering
XBRL Instance Document .xml
Prefix or namespace prefix
schemaRef
16. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Balance
Context information
Schema
schemaRef
17. Associates references with authoritative literature with elements
Label relationships file
Reference relationships file
decimals="INF" or decimals="2"
XBRL
18. Follows link:linkbaseRef
link:roleType
Weight
Integer
Presentation relationships
19. Detailed description of XML syntax
Label relationships file
Abstract
Item
XBRL specification
20. Declares Name - Type and Structure (sequence)
Context
Label type
Complex Element Definition
XBRL
21. Declares Name and Type: string - integer - date and decimal
XLink
decimals="INF" or decimals="2"
Calculation relationships
Simple Element Definition
22. Process of checking that instance documents meet the rules of XBRL specification
Abstract
Validation
schemaRef
Label relationships file
23. Additive relationships netween numeric items expressed as parent-child heirarchies
Label relationships file
Calculation relationships
Context
Element names file
24. Define the type of data to be tagged with the element name
Period type
Instance or instance document
Type or data type
Suppress
25. XBRL technical term for a relationships file
Period type
Label
Linkbase
Element definition
26. Data type indicatign the element is stated in whole numbers
Name
Integer
Reference relationships file
Simple Element Definition
27. Uses attributes to describe relationships between elements
XSLT
XLink
Common Aggregate Components Schema
XBRL specification
28. Used to express and navigate relationships
Hierarchy
Context
XLink
Unit of measure
29. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
decimals="INF" or decimals="2"
Scripting Code elements
Extension taxonomy
30. XBRL technical term for element
XBRL
Concept
Decimal
Scripting Code elements
31. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Label
Imputed value
Type or data type
32. Formatting instructions for data in the instance document
Group or relationship group
Balance
Element definition
StyleSheet
33. Defines Complex (Parent) Elements
Caculation LinkBase
Common Aggregate Components Schema
Attribute
IFRS Instance Document
34. A meta-language used to create vocabularies such as XBRL and UBL
Decimal
Tag
Group or relationship group
XML (Extensible markup language)
35. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Presentation relationships
Concept
XBRL Instance Document .xml
36. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Presentation LinkBase
Fact
Extension taxonomy
37. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
XSLT
Attribute
Prefix or namespace prefix
38. XSLTA method of presenting the data in an instance document
Render or rendering
Calculation relationships
XBRL
Presentation LinkBase
39. top level of a tree
Hierarchy
Root
Group or relationship group
Concept
40. Describes a unit of data in an instance document // to apply markup to an instance document
Element names file
Root
Abstract
Tag
41. Distinguishing name for each distinct element
Tag
Scripting Code elements
Label type
Decimal
42. Defines XBRL elements and their attributes
Element names file
XBRL specification
Schema
Unit of measure
43. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Label relationships file
Weight
schemaRef
SEC Extension Taxonomy
44. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Reference relationships file
Complex Element Definition
SEC
Weight
45. Process an instance document into a layout that facilitates readability and understanding of its contents
Validation
Render or rendering
Extension taxonomy
Unit of measure
46. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Context
Presentation LinkBase
Root
47. Defines Simple Elements and Complex (attribute Elements)
XBRL Instance Document .xml
Common Basic Components Schema
Item
Element names file
48. Default label for an element
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
link:roleType
49. XML file that contains business reporting information
Weight
XML (Extensible markup language)
Imputed value
Instance or instance document
50. Occurence in an instance document
Fact
Period type
Integer
DTS