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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. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Scripting Code elements
XBRL
Period type
2. technical term for an element declaration file
Common Aggregate Components Schema
Schema
Linkbase
Prefix or namespace prefix
3. Multideminsional table
Standard label
Hypercube
XML (Extensible markup language)
schemaRef
4. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Common Aggregate Components Schema
Name
Simple Element Definition
5. Declares Name - Type and Structure (sequence)
decimals="INF" or decimals="2"
Weight
link:roleType
Complex Element Definition
6. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Label
Fact
Element definition
7. XSLTA method of presenting the data in an instance document
DTS
UBL
Predefined UBL elements
Presentation LinkBase
8. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
FRTA
9. Attribute of a monetary item type
Element names file
Balance
Suppress
Type or data type
10. Express the number of decimal places
Presentations relationships file
IFRS Instance Document
Decimal
Presentation LinkBase
11. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Line item
XBRL Specification 2.1
Standard label
schemaRef
12. XBRL technical term for a relationships file
Weight
Linkbase
Line item
schemaRef
13. Used to associate labes to elements
Presentations relationships file
Label relationships file
Prefix or namespace prefix
Name
14. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Taxonomy
Common Basic Components Schema
Label type
SEC Extension Taxonomy
15. Associates references with authoritative literature with elements
Imputed value
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships file
16. Process of checking that instance documents meet the rules of XBRL specification
XSLT
SEC
Period type
Validation
17. Native XML language for processing XML documents into other forms - a template matching language
XSLT
XBRL
Balance
Presentation relationships
18. Highest level of parent child heirarchy used to categorize item relationships
Abstract
Group or relationship group
Schema
Integer
19. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
link:roleType
Element names file
Hypercube
20. Remove a parent-child relationship - just made ineffectual
Suppress
link:roleType
Mapping
decimals="INF" or decimals="2"
21. Default label for an element
Schema
Standard label
Line item
XSLT
22. Decimal attribute for "accurate value"
Fact
UBL
decimals="INF" or decimals="2"
Hierarchy
23. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
XBRL Specification 2.1
XLink
Context information
24. Extensible business reporting language - vocabulary used for financial reporting.
Common Basic Components Schema
Element definition
Extension taxonomy
XBRL
25. Detailed description of XML syntax
Element names file
XBRL specification
Label type
Presentations relationships file
26. Unique identifier of an element in a taxonomy
Label type
Period type
link:roleType
Name
27. Footnote Disclosures Tagging found in ______.
Group or relationship group
Scripting Code elements
SEC Extension Taxonomy
XBRL Instance Document .xml
28. Elements that appear on the rows of a table
Line item
Presentation LinkBase
Suppress
Unit of measure
29. Formatting instructions for data in the instance document
Balance
StyleSheet
Item
Calculation relationships
30. Follows link:linkbaseRef
Unit of measure
link:roleType
schemaRef
Presentation LinkBase
31. Occurence in an instance document
Name
Presentations relationships file
Fact
SEC
32. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label type
Reference relationships file
Type or data type
XBRL Specification 2.1
33. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
XBRL US GAAP Taxonomies v1.0
Element definition
Element names file
34. Guides the creation and use of taxonomies by presenting a recommended design architecture
Label type
XSLT
FRTA
XLink
35. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
decimals="INF" or decimals="2"
XLink
Element names file
36. Used to express and navigate relationships
Presentation LinkBase
Hierarchy
XBRL Instance Document .xml
Attribute
37. Property of an element
Attribute
Hierarchy
XBRL US GAAP Taxonomies v1.0
Scripting Code elements
38. kind of element
StyleSheet
Suppress
Simple Element Definition
Item
39. Value that isn't specifically provided - but could be calculated
schemaRef
Integer
Item
Imputed value
40. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Predefined UBL elements
Suppress
SEC
41. File containing only calculation relationships
IFRS Instance Document
Extension taxonomy
Calculation relationships file
Render or rendering
42. IFRS is principles based
Presentation relationships
Calculation relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
43. Defines elements and relationships; schema for a particular reporting group
Element definition
Label
Context information
XBRL Taxonomy
44. Reusable data components - that can be used as needed in each of the UBL documents
Common Basic Components Schema
Predefined UBL elements
Validation
Label relationships file
45. Allows users to add to a published taxonomy to define new elements
XLink
Extension taxonomy
UBL
XBRL
46. Discoverable Taxonomy Set
SEC Extension Taxonomy
Label
DTS
FRTA
47. XBRL components
Element
Concept
Imputed value
Abstract
48. Vocabulary used for business documents.
Abstract
Linkbase
UBL
Element
49. XML file that contains business reporting information
XBRL Taxonomy
Tag
Concept
Instance or instance document
50. Defines the organizational relationships of elements using parent-child heirarchies
Hierarchy
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
XBRL