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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. Declares Name - Type and Structure (sequence)
StyleSheet
Common Aggregate Components Schema
Complex Element Definition
IFRS Instance Document
2. Discoverable Taxonomy Set
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
XLink
DTS
3. Uses attributes to describe relationships between elements
Context information
XSLT
XLink
XBRL US GAAP Taxonomies v1.0
4. Native XML language for processing XML documents into other forms - a template matching language
SEC
Predefined UBL elements
Suppress
XSLT
5. Formatting instructions for data in the instance document
Schema
StyleSheet
Attribute
Instance or instance document
6. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Root
Period type
Unit of measure
7. XSLTA method of presenting the data in an instance document
Common Aggregate Components Schema
schemaRef
Presentation LinkBase
XML (Extensible markup language)
8. Value that isn't specifically provided - but could be calculated
UBL
StyleSheet
Imputed value
Element names file
9. Reusable data components - that can be used as needed in each of the UBL documents
Linkbase
Imputed value
Presentation relationships
Predefined UBL elements
10. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Context
Linkbase
XBRL Taxonomy
11. Determining the elements that correspond to lines and columns in a financial statement
XBRL US GAAP Taxonomies v1.0
Mapping
Attribute
Element definition
12. taxonomies for companies that report using US GAAP
Linkbase
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
Root
13. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Group or relationship group
Presentation relationships
Element
Caculation LinkBase
14. Defines XBRL elements and their attributes
Element names file
Period type
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
15. Used to express and navigate relationships
Calculation relationships file
Imputed value
Calculation relationships
Hierarchy
16. Used to associate labes to elements
XBRL US GAAP Taxonomies v1.0
Hypercube
Label relationships file
Integer
17. Vocabulary used for business documents.
IFRS Instance Document
UBL
Context
XSLT
18. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Calculation relationships
Common Basic Components Schema
Weight
Taxonomy
19. Human readable name for an element
Attribute
DTS
Context information
Label
20. XBRL technical term for element
Linkbase
Attribute
Hypercube
Concept
21. Elements that appear on the rows of a table
Context information
Line item
Calculation relationships file
XSLT
22. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Label relationships file
schemaRef
XBRL
Standard label
23. Units in which numeric items have been measured
Render or rendering
Prefix or namespace prefix
Unit of measure
Concept
24. Remove a parent-child relationship - just made ineffectual
Suppress
XBRL Specification 2.1
Element definition
Predefined UBL elements
25. Default label for an element
XSLT
Label
Standard label
XLink
26. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Mapping
Type or data type
Caculation LinkBase
27. Distinguishing name for each distinct element
XBRL
Weight
XSLT
Label type
28. XBRL technical term for a relationships file
DTS
link:roleType
Linkbase
XBRL Specification 2.1
29. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Decimal
Calculation relationships
Attribute
30. Allows users to add to a published taxonomy to define new elements
Label
Suppress
XBRL Taxonomy
Extension taxonomy
31. top level of a tree
Imputed value
Root
Hypercube
XML (Extensible markup language)
32. Define the type of data to be tagged with the element name
Element
Label
Type or data type
Reference relationships file
33. Defines Complex (Parent) Elements
FRTA
Line item
schemaRef
Common Aggregate Components Schema
34. Attribute of an element that reflects whether it is reported as an instant or duration time period
Linkbase
link:roleType
Period type
Standard label
35. calculation relationship attribute
Weight
Abstract
Group or relationship group
Presentation relationships
36. Defines the organizational relationships of elements using parent-child heirarchies
Complex Element Definition
Presentations relationships file
Attribute
Taxonomy
37. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
XBRL specification
38. XBRL components
Simple Element Definition
Element
Concept
Linkbase
39. shorthand sequence of letter for a namespace
FRTA
Suppress
schemaRef
Prefix or namespace prefix
40. Process of checking that instance documents meet the rules of XBRL specification
XBRL US GAAP Taxonomies v1.0
Instance or instance document
Validation
Context
41. Human readable description of a reporting concept
Calculation relationships file
Line item
Calculation relationships
Element definition
42. technical term for an element declaration file
Period type
XBRL Specification 2.1
Calculation relationships
Schema
43. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
UBL
Calculation relationships file
Scripting Code elements
Linkbase
44. Process an instance document into a layout that facilitates readability and understanding of its contents
Linkbase
Decimal
Render or rendering
Group or relationship group
45. Multideminsional table
Type or data type
Element definition
Hypercube
Label relationships file
46. File containing only calculation relationships
Group or relationship group
Fact
Calculation relationships file
Element
47. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
IFRS Instance Document
Line item
decimals="INF" or decimals="2"
48. Unique identifier of an element in a taxonomy
Period type
Context
Name
Weight
49. Occurence in an instance document
Fact
DTS
SEC Extension Taxonomy
Weight
50. Express the number of decimal places
Unit of measure
link:roleType
Suppress
Decimal