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