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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. Express the number of decimal places
Group or relationship group
Common Basic Components Schema
Presentation LinkBase
Decimal
2. Attribute of a monetary item type
Balance
XSLT
SEC
Predefined UBL elements
3. Associates references with authoritative literature with elements
Reference relationships file
Root
Render or rendering
Integer
4. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Element names file
Balance
Period type
5. Human readable name for an element
Predefined UBL elements
Taxonomy
Line item
Label
6. Declares Name - Type and Structure (sequence)
Label relationships file
Complex Element Definition
XBRL specification
Extension taxonomy
7. Property of an element
Attribute
schemaRef
Integer
Suppress
8. Vocabulary used for business documents.
UBL
Label type
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
9. Process an instance document into a layout that facilitates readability and understanding of its contents
Tag
Unit of measure
Linkbase
Render or rendering
10. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Label type
SEC Extension Taxonomy
Integer
11. XBRL technical term for element
Scripting Code elements
Concept
Root
Type or data type
12. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
Taxonomy
Weight
Context information
13. Uses attributes to describe relationships between elements
decimals="INF" or decimals="2"
Schema
XLink
DTS
14. Human readable description of a reporting concept
Hypercube
Element definition
Imputed value
XSLT
15. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
UBL
Label type
XSLT
16. XSLTA method of presenting the data in an instance document
Scripting Code elements
Hierarchy
Presentation LinkBase
Decimal
17. Follows link:linkbaseRef
Caculation LinkBase
link:roleType
Item
XBRL Instance Document .xml
18. calculation relationship attribute
Weight
Reference relationships file
Root
Name
19. taxonomies for companies that report using US GAAP
Weight
Standard label
XBRL US GAAP Taxonomies v1.0
Calculation relationships
20. Defines Complex (Parent) Elements
Unit of measure
Tag
Common Aggregate Components Schema
Imputed value
21. Discoverable Taxonomy Set
Complex Element Definition
Imputed value
DTS
Root
22. Data type indicatign the element is stated in whole numbers
Integer
Context information
Fact
Validation
23. XBRL technical term for a relationships file
Scripting Code elements
DTS
Element
Linkbase
24. XML file that contains business reporting information
Tag
FRTA
Attribute
Instance or instance document
25. Defines elements and relationships; schema for a particular reporting group
DTS
XBRL US GAAP Taxonomies v1.0
Integer
XBRL Taxonomy
26. top level of a tree
Presentations relationships file
Tag
Imputed value
Root
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XML (Extensible markup language)
Label relationships file
Taxonomy
Prefix or namespace prefix
28. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Name
SEC
Linkbase
Element names file
29. Footnote Disclosures Tagging found in ______.
Scripting Code elements
XBRL Instance Document .xml
Root
Validation
30. Units in which numeric items have been measured
XLink
Mapping
Fact
Unit of measure
31. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Integer
Simple Element Definition
Presentation relationships
Element names file
32. XBRL components
DTS
Hypercube
Element
Label type
33. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Reference relationships file
Unit of measure
Caculation LinkBase
Prefix or namespace prefix
34. Defines XBRL elements and their attributes
Type or data type
Element names file
XBRL US GAAP Taxonomies v1.0
Context information
35. Process of checking that instance documents meet the rules of XBRL specification
Validation
Caculation LinkBase
Render or rendering
UBL
36. Multideminsional table
XLink
XBRL Instance Document .xml
Hypercube
Linkbase
37. Define the type of data to be tagged with the element name
Item
Type or data type
Taxonomy
Complex Element Definition
38. Decimal attribute for "accurate value"
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
XML (Extensible markup language)
UBL
39. Remove a parent-child relationship - just made ineffectual
Suppress
XLink
Name
Difference between US-GAAP & IFRS GAAP is rules based
40. technical term for an element declaration file
Integer
Schema
XBRL US GAAP Taxonomies v1.0
Fact
41. IFRS is principles based
Context information
Integer
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
42. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Tag
Fact
XBRL US GAAP Taxonomies v1.0
43. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XBRL specification
Common Basic Components Schema
Hypercube
44. Used to associate labes to elements
Label relationships file
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
Validation
45. File containing only calculation relationships
Calculation relationships file
StyleSheet
XSLT
Instance or instance document
46. kind of element
XML (Extensible markup language)
Item
Context information
Schema
47. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XLink
SEC Extension Taxonomy
Scripting Code elements
Imputed value
48. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Instance or instance document
Name
Presentation relationships
Scripting Code elements
49. Default label for an element
Integer
Label type
Imputed value
Standard label
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
schemaRef
Period type
Extension taxonomy
Group or relationship group