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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. Process an instance document into a layout that facilitates readability and understanding of its contents
SEC
Scripting Code elements
Label relationships file
Render or rendering
2. Rules and Syntax for XBRL Instance Documents and Taxonomies
Presentation LinkBase
Context information
IFRS Instance Document
XBRL Specification 2.1
3. XML file that contains business reporting information
link:roleType
Context
Instance or instance document
Scripting Code elements
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
XBRL Instance Document .xml
FRTA
Suppress
Mapping
5. XBRL components
Validation
Line item
Linkbase
Element
6. XSLTA method of presenting the data in an instance document
XSLT
Simple Element Definition
Presentation LinkBase
XBRL Instance Document .xml
7. Declares Name and Type: string - integer - date and decimal
Instance or instance document
StyleSheet
Balance
Simple Element Definition
8. Footnote Disclosures Tagging found in ______.
StyleSheet
XBRL Instance Document .xml
XLink
Suppress
9. Used to express and navigate relationships
Hierarchy
Group or relationship group
Reference relationships file
Concept
10. XBRL technical term for a relationships file
Linkbase
XBRL
Label relationships file
schemaRef
11. Defines Simple Elements and Complex (attribute Elements)
Name
XSLT
Common Basic Components Schema
Weight
12. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Prefix or namespace prefix
Context information
SEC
Balance
13. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Label
Reference relationships file
Label type
SEC Extension Taxonomy
14. Express the number of decimal places
Common Basic Components Schema
Linkbase
XBRL Specification 2.1
Decimal
15. Uses attributes to describe relationships between elements
Extension taxonomy
Presentation relationships
decimals="INF" or decimals="2"
XLink
16. Occurence in an instance document
Decimal
decimals="INF" or decimals="2"
Fact
link:roleType
17. Elements that appear on the rows of a table
Simple Element Definition
Reference relationships file
Hierarchy
Line item
18. Vocabulary used for business documents.
Line item
SEC
StyleSheet
UBL
19. Describes a unit of data in an instance document // to apply markup to an instance document
Label type
Tag
Validation
Presentation LinkBase
20. Unique identifier of an element in a taxonomy
Hierarchy
schemaRef
Name
Element
21. Units in which numeric items have been measured
Label type
XBRL US GAAP Taxonomies v1.0
Unit of measure
Predefined UBL elements
22. Report specific information required by XBRL
Instance or instance document
Context
Simple Element Definition
Decimal
23. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Scripting Code elements
Presentation LinkBase
Label type
24. Allows users to add to a published taxonomy to define new elements
Element names file
Extension taxonomy
StyleSheet
Element
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
FRTA
Hypercube
schemaRef
Instance or instance document
26. calculation relationship attribute
Weight
Predefined UBL elements
Calculation relationships file
Render or rendering
27. Used to associate labes to elements
Balance
Presentation relationships
Label type
Label relationships file
28. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Presentations relationships file
Taxonomy
Line item
29. Process of checking that instance documents meet the rules of XBRL specification
Validation
Hypercube
StyleSheet
Period type
30. Associates references with authoritative literature with elements
Common Aggregate Components Schema
SEC
Reference relationships file
UBL
31. Declares Name - Type and Structure (sequence)
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
Predefined UBL elements
Scripting Code elements
32. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Caculation LinkBase
Line item
Scripting Code elements
33. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Calculation relationships file
Balance
decimals="INF" or decimals="2"
34. Defines XBRL elements and their attributes
Element names file
Presentation LinkBase
Label
XBRL
35. kind of element
Item
SEC
Fact
Linkbase
36. taxonomies for companies that report using US GAAP
Predefined UBL elements
Root
Imputed value
XBRL US GAAP Taxonomies v1.0
37. File containing only calculation relationships
Unit of measure
Calculation relationships file
Element definition
Weight
38. Extensible business reporting language - vocabulary used for financial reporting.
schemaRef
Schema
XBRL
Hypercube
39. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Balance
Item
SEC Extension Taxonomy
Taxonomy
40. IFRS is principles based
Element
Period type
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
41. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Balance
Caculation LinkBase
Linkbase
XBRL Taxonomy
42. Remove a parent-child relationship - just made ineffectual
Suppress
Presentation relationships
Name
XBRL Taxonomy
43. technical term for an element declaration file
XLink
Prefix or namespace prefix
Schema
Label relationships file
44. Multideminsional table
schemaRef
Complex Element Definition
Common Aggregate Components Schema
Hypercube
45. Detailed description of XML syntax
XBRL specification
Calculation relationships
Presentation LinkBase
Predefined UBL elements
46. Property of an element
Reference relationships file
Line item
Balance
Attribute
47. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Taxonomy
Name
Label type
48. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Specification 2.1
SEC
Caculation LinkBase
IFRS Instance Document
49. Follows link:linkbaseRef
link:roleType
Hypercube
Element definition
Calculation relationships file
50. Distinguishing name for each distinct element
Balance
Linkbase
DTS
Label type