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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. Detailed description of XML syntax
Calculation relationships file
XBRL specification
SEC
Hypercube
2. Remove a parent-child relationship - just made ineffectual
Taxonomy
Element
XML (Extensible markup language)
Suppress
3. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Calculation relationships
SEC
Element names file
4. Highest level of parent child heirarchy used to categorize item relationships
Line item
Balance
Group or relationship group
Caculation LinkBase
5. Define the type of data to be tagged with the element name
DTS
Type or data type
Line item
Imputed value
6. File containing only calculation relationships
XBRL US GAAP Taxonomies v1.0
Suppress
Fact
Calculation relationships file
7. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Group or relationship group
Common Aggregate Components Schema
Context information
8. XBRL technical term for a relationships file
decimals="INF" or decimals="2"
Linkbase
Predefined UBL elements
XML (Extensible markup language)
9. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Reference relationships file
Unit of measure
XBRL US GAAP Taxonomies v1.0
10. Attribute of a monetary item type
Prefix or namespace prefix
Balance
XLink
Complex Element Definition
11. shorthand sequence of letter for a namespace
Integer
Prefix or namespace prefix
Item
Validation
12. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Suppress
schemaRef
Scripting Code elements
Render or rendering
13. Process of checking that instance documents meet the rules of XBRL specification
link:roleType
Context
Hierarchy
Validation
14. Occurence in an instance document
Element
Fact
decimals="INF" or decimals="2"
Common Aggregate Components Schema
15. A meta-language used to create vocabularies such as XBRL and UBL
Presentation relationships
Simple Element Definition
Imputed value
XML (Extensible markup language)
16. Defines the organizational relationships of elements using parent-child heirarchies
Name
Schema
Presentations relationships file
XML (Extensible markup language)
17. calculation relationship attribute
Element definition
Label type
FRTA
Weight
18. Units in which numeric items have been measured
Caculation LinkBase
Complex Element Definition
Unit of measure
Context
19. kind of element
Abstract
Label type
Item
Label relationships file
20. XSLTA method of presenting the data in an instance document
Hypercube
Presentation LinkBase
XSLT
Group or relationship group
21. XML file that contains business reporting information
Instance or instance document
Label type
Caculation LinkBase
Simple Element Definition
22. Declares Name and Type: string - integer - date and decimal
Linkbase
Presentation LinkBase
Simple Element Definition
Integer
23. Follows link:linkbaseRef
IFRS Instance Document
link:roleType
Reference relationships file
Integer
24. Used to associate labes to elements
Concept
Root
Label relationships file
StyleSheet
25. XBRL components
Element
SEC Extension Taxonomy
Label relationships file
Linkbase
26. Used to express and navigate relationships
Hierarchy
UBL
Label
Schema
27. technical term for an element declaration file
Schema
decimals="INF" or decimals="2"
Abstract
Instance or instance document
28. Human readable name for an element
Mapping
SEC Extension Taxonomy
Group or relationship group
Label
29. taxonomies for companies that report using US GAAP
Calculation relationships
Group or relationship group
Context
XBRL US GAAP Taxonomies v1.0
30. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
StyleSheet
Scripting Code elements
Unit of measure
31. Default label for an element
IFRS Instance Document
Standard label
Abstract
StyleSheet
32. Associates references with authoritative literature with elements
link:roleType
Reference relationships file
Simple Element Definition
Presentation relationships
33. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
XLink
DTS
34. Distinguishing name for each distinct element
Label type
Attribute
decimals="INF" or decimals="2"
Item
35. Unique identifier of an element in a taxonomy
Scripting Code elements
Name
SEC
Calculation relationships
36. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
UBL
SEC
Common Aggregate Components Schema
Presentation relationships
37. Elements that appear on the rows of a table
Decimal
Taxonomy
Line item
Name
38. Extensible business reporting language - vocabulary used for financial reporting.
Unit of measure
Element definition
XBRL
Name
39. Property of an element
Attribute
Label type
Unit of measure
Extension taxonomy
40. Rules and Syntax for XBRL Instance Documents and Taxonomies
Calculation relationships
XBRL Specification 2.1
UBL
Suppress
41. top level of a tree
Root
XBRL
XLink
DTS
42. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Schema
Decimal
XBRL US GAAP Taxonomies v1.0
43. Data type indicatign the element is stated in whole numbers
Mapping
Integer
Element names file
XBRL Taxonomy
44. Value that isn't specifically provided - but could be calculated
SEC Extension Taxonomy
Decimal
Imputed value
Balance
45. Footnote Disclosures Tagging found in ______.
DTS
XBRL Instance Document .xml
StyleSheet
Element definition
46. Discoverable Taxonomy Set
DTS
Prefix or namespace prefix
XML (Extensible markup language)
Render or rendering
47. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Label
Decimal
Taxonomy
Presentation LinkBase
48. Defines XBRL elements and their attributes
XBRL
Element names file
Complex Element Definition
Label relationships file
49. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Name
Linkbase
Mapping
schemaRef
50. Vocabulary used for business documents.
Reference relationships file
Element names file
Extension taxonomy
UBL