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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
Linkbase
Schema
UBL
Imputed value
2. Native XML language for processing XML documents into other forms - a template matching language
Suppress
IFRS Instance Document
Linkbase
XSLT
3. XML file that contains business reporting information
Presentations relationships file
XSLT
StyleSheet
Instance or instance document
4. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
IFRS Instance Document
Concept
Common Basic Components Schema
schemaRef
5. Footnote Disclosures Tagging found in ______.
Label type
Context information
XBRL Instance Document .xml
Line item
6. File containing only calculation relationships
Scripting Code elements
Calculation relationships file
schemaRef
XBRL
7. Defines XBRL elements and their attributes
Schema
Element names file
Taxonomy
link:roleType
8. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Taxonomy
Caculation LinkBase
Name
Abstract
9. A meta-language used to create vocabularies such as XBRL and UBL
XBRL specification
XBRL Specification 2.1
XML (Extensible markup language)
FRTA
10. IFRS is principles based
XBRL Taxonomy
Fact
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
11. Associates references with authoritative literature with elements
Type or data type
FRTA
Reference relationships file
Hierarchy
12. Distinguishing name for each distinct element
Predefined UBL elements
Label type
XBRL Specification 2.1
Context
13. Express the number of decimal places
Presentation LinkBase
Hierarchy
Decimal
Attribute
14. Human readable description of a reporting concept
Taxonomy
Element definition
XBRL Taxonomy
Prefix or namespace prefix
15. Decimal attribute for "accurate value"
SEC Extension Taxonomy
Suppress
UBL
decimals="INF" or decimals="2"
16. kind of element
Presentation LinkBase
Line item
link:roleType
Item
17. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
Standard label
18. Extensible business reporting language - vocabulary used for financial reporting.
UBL
Decimal
decimals="INF" or decimals="2"
XBRL
19. Report specific information required by XBRL
Context
Unit of measure
Suppress
Presentation relationships
20. Process of checking that instance documents meet the rules of XBRL specification
Predefined UBL elements
Simple Element Definition
Imputed value
Validation
21. Used to express and navigate relationships
Validation
DTS
Standard label
Hierarchy
22. Discoverable Taxonomy Set
Caculation LinkBase
FRTA
Presentations relationships file
DTS
23. Multideminsional table
XML (Extensible markup language)
Calculation relationships
SEC Extension Taxonomy
Hypercube
24. Occurence in an instance document
Context
Decimal
Fact
Render or rendering
25. Formatting instructions for data in the instance document
StyleSheet
Integer
XBRL
Mapping
26. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Linkbase
Reference relationships file
Label
Taxonomy
27. shorthand sequence of letter for a namespace
Name
XBRL Specification 2.1
Prefix or namespace prefix
Attribute
28. Used to associate labes to elements
Mapping
SEC
Period type
Label relationships file
29. calculation relationship attribute
decimals="INF" or decimals="2"
schemaRef
Hierarchy
Weight
30. Attribute of an element that reflects whether it is reported as an instant or duration time period
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Period type
XBRL
31. Default label for an element
Label relationships file
Instance or instance document
Balance
Standard label
32. Attribute of a monetary item type
Concept
XLink
Presentation relationships
Balance
33. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Unit of measure
SEC Extension Taxonomy
Element names file
XBRL
34. Elements that appear on the rows of a table
Attribute
XBRL Instance Document .xml
Render or rendering
Line item
35. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Element definition
XBRL US GAAP Taxonomies v1.0
Instance or instance document
36. Follows link:linkbaseRef
Label
UBL
link:roleType
XBRL US GAAP Taxonomies v1.0
37. Data type indicatign the element is stated in whole numbers
Balance
Complex Element Definition
Integer
Fact
38. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Prefix or namespace prefix
Calculation relationships
FRTA
39. Rules and Syntax for XBRL Instance Documents and Taxonomies
Calculation relationships
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Specification 2.1
40. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
UBL
Scripting Code elements
Standard label
Context
41. Vocabulary used for business documents.
UBL
Fact
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
42. Uses attributes to describe relationships between elements
XBRL Specification 2.1
XSLT
Element definition
XLink
43. top level of a tree
Root
Complex Element Definition
Line item
Common Aggregate Components Schema
44. Value that isn't specifically provided - but could be calculated
SEC Extension Taxonomy
Abstract
Imputed value
Hypercube
45. Process an instance document into a layout that facilitates readability and understanding of its contents
Linkbase
Weight
Render or rendering
XSLT
46. Human readable name for an element
Tag
Extension taxonomy
Label
Prefix or namespace prefix
47. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label relationships file
Hypercube
Presentation relationships
FRTA
48. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Calculation relationships
Balance
Presentations relationships file
49. Describes a unit of data in an instance document // to apply markup to an instance document
Root
Decimal
XBRL
Tag
50. Highest level of parent child heirarchy used to categorize item relationships
link:roleType
Linkbase
Validation
Group or relationship group