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