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