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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. Associates references with authoritative literature with elements
Reference relationships file
Common Aggregate Components Schema
Mapping
Balance
2. XSLTA method of presenting the data in an instance document
Standard label
Presentations relationships file
Common Aggregate Components Schema
Presentation LinkBase
3. Used to associate labes to elements
UBL
Label relationships file
Calculation relationships file
Element definition
4. Reusable data components - that can be used as needed in each of the UBL documents
Render or rendering
Element names file
Unit of measure
Predefined UBL elements
5. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Hypercube
XSLT
Concept
Caculation LinkBase
6. technical term for an element declaration file
Context information
XBRL Taxonomy
StyleSheet
Schema
7. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XBRL Specification 2.1
Presentation relationships
Integer
schemaRef
8. Extensible business reporting language - vocabulary used for financial reporting.
Suppress
UBL
XSLT
XBRL
9. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
XBRL Instance Document .xml
Label type
XBRL US GAAP Taxonomies v1.0
10. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL Instance Document .xml
Group or relationship group
SEC Extension Taxonomy
Scripting Code elements
11. Human readable name for an element
Label
Element definition
Name
XBRL Taxonomy
12. Additive relationships netween numeric items expressed as parent-child heirarchies
Line item
Calculation relationships
Common Aggregate Components Schema
Predefined UBL elements
13. Elements that appear on the rows of a table
Context information
Element names file
decimals="INF" or decimals="2"
Line item
14. Highest level of parent child heirarchy used to categorize item relationships
Simple Element Definition
Group or relationship group
SEC
Element definition
15. Allows users to add to a published taxonomy to define new elements
Instance or instance document
Presentations relationships file
Extension taxonomy
FRTA
16. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Taxonomy
Abstract
Attribute
Line item
17. Report specific information required by XBRL
Predefined UBL elements
Root
XBRL Taxonomy
Context
18. Uses attributes to describe relationships between elements
IFRS Instance Document
XLink
Attribute
Type or data type
19. Defines Complex (Parent) Elements
Reference relationships file
Hierarchy
SEC Extension Taxonomy
Common Aggregate Components Schema
20. Used to express and navigate relationships
Simple Element Definition
Hierarchy
Integer
XBRL Taxonomy
21. XBRL technical term for element
Context
Concept
Decimal
Element
22. Same structure as XBRL Instance; different Taxonomy
Root
IFRS Instance Document
XBRL Specification 2.1
Element names file
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Name
Integer
Common Basic Components Schema
Render or rendering
24. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Abstract
Complex Element Definition
Suppress
25. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Presentation LinkBase
Complex Element Definition
Reference relationships file
SEC
26. Define the type of data to be tagged with the element name
Type or data type
SEC Extension Taxonomy
Validation
DTS
27. Remove a parent-child relationship - just made ineffectual
Common Basic Components Schema
Group or relationship group
Suppress
XBRL
28. Data type indicatign the element is stated in whole numbers
Integer
Type or data type
Common Aggregate Components Schema
DTS
29. Unique identifier of an element in a taxonomy
Root
XLink
Name
Element
30. Defines Simple Elements and Complex (attribute Elements)
Context
Hypercube
Common Basic Components Schema
Name
31. Attribute of a monetary item type
XBRL Instance Document .xml
Render or rendering
Balance
XML (Extensible markup language)
32. Distinguishing name for each distinct element
Extension taxonomy
Label type
XBRL Taxonomy
Hypercube
33. Native XML language for processing XML documents into other forms - a template matching language
Mapping
XSLT
schemaRef
Name
34. Value that isn't specifically provided - but could be calculated
Concept
Imputed value
StyleSheet
Line item
35. Express the number of decimal places
Element definition
Common Basic Components Schema
Decimal
Mapping
36. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
Instance or instance document
37. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Mapping
Render or rendering
Schema
38. Units in which numeric items have been measured
Unit of measure
Abstract
Calculation relationships
Validation
39. Occurence in an instance document
Type or data type
Presentations relationships file
Fact
SEC Extension Taxonomy
40. IFRS is principles based
Integer
XLink
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
41. Rules and Syntax for XBRL Instance Documents and Taxonomies
Common Aggregate Components Schema
Presentation LinkBase
Period type
XBRL Specification 2.1
42. shorthand sequence of letter for a namespace
Complex Element Definition
Prefix or namespace prefix
Suppress
Common Aggregate Components Schema
43. Declares Name - Type and Structure (sequence)
XBRL
Complex Element Definition
Predefined UBL elements
Unit of measure
44. Defines XBRL elements and their attributes
Caculation LinkBase
Element names file
link:roleType
Instance or instance document
45. calculation relationship attribute
Standard label
Weight
Concept
Presentations relationships file
46. Defines elements and relationships; schema for a particular reporting group
Context information
XBRL
XBRL Taxonomy
Item
47. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
IFRS Instance Document
XBRL
Label
48. Vocabulary used for business documents.
Complex Element Definition
UBL
Common Basic Components Schema
Attribute
49. Property of an element
XML (Extensible markup language)
Prefix or namespace prefix
Attribute
SEC
50. Process of checking that instance documents meet the rules of XBRL specification
XBRL Taxonomy
decimals="INF" or decimals="2"
Validation
Period type