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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. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XLink
Presentation relationships
Mapping
XBRL Taxonomy
2. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XBRL US GAAP Taxonomies v1.0
Attribute
XBRL specification
3. Determining the elements that correspond to lines and columns in a financial statement
Label relationships file
schemaRef
Context information
Mapping
4. Process of checking that instance documents meet the rules of XBRL specification
Element definition
Validation
Imputed value
XLink
5. Human readable name for an element
Balance
Label
Tag
XBRL specification
6. Multideminsional table
Hypercube
IFRS Instance Document
Schema
Context
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Balance
Element definition
SEC
Weight
8. File containing only calculation relationships
Calculation relationships file
Tag
Validation
Weight
9. Property of an element
Attribute
Complex Element Definition
Validation
XBRL Specification 2.1
10. Defines the organizational relationships of elements using parent-child heirarchies
Element definition
Presentations relationships file
Type or data type
Common Basic Components Schema
11. Remove a parent-child relationship - just made ineffectual
Element names file
Weight
XBRL US GAAP Taxonomies v1.0
Suppress
12. kind of element
Presentations relationships file
Item
Abstract
Render or rendering
13. Formatting instructions for data in the instance document
Balance
StyleSheet
XSLT
schemaRef
14. Describes a unit of data in an instance document // to apply markup to an instance document
schemaRef
Calculation relationships
Attribute
Tag
15. Detailed description of XML syntax
Render or rendering
Scripting Code elements
schemaRef
XBRL specification
16. taxonomies for companies that report using US GAAP
Element definition
Calculation relationships file
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
17. XBRL components
Validation
Type or data type
Period type
Element
18. Highest level of parent child heirarchy used to categorize item relationships
XBRL
Group or relationship group
Calculation relationships file
XBRL specification
19. Follows link:linkbaseRef
Period type
Item
link:roleType
Tag
20. Value that isn't specifically provided - but could be calculated
Abstract
Element definition
Presentation LinkBase
Imputed value
21. XBRL technical term for a relationships file
Linkbase
Element definition
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
22. Vocabulary used for business documents.
UBL
Extension taxonomy
Schema
SEC
23. Native XML language for processing XML documents into other forms - a template matching language
Scripting Code elements
XSLT
Presentation LinkBase
StyleSheet
24. Attribute of a monetary item type
Label type
Period type
Balance
Suppress
25. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL Instance Document .xml
Abstract
link:roleType
Caculation LinkBase
26. Discoverable Taxonomy Set
XLink
Presentation LinkBase
Common Basic Components Schema
DTS
27. Units in which numeric items have been measured
Reference relationships file
Unit of measure
Element
decimals="INF" or decimals="2"
28. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL Specification 2.1
Line item
Scripting Code elements
decimals="INF" or decimals="2"
29. A meta-language used to create vocabularies such as XBRL and UBL
Integer
Name
XBRL
XML (Extensible markup language)
30. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Linkbase
Taxonomy
XBRL Specification 2.1
XML (Extensible markup language)
31. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Suppress
SEC Extension Taxonomy
XBRL Taxonomy
32. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Standard label
Calculation relationships
Group or relationship group
Abstract
33. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
XBRL Taxonomy
Render or rendering
34. calculation relationship attribute
XSLT
Mapping
Weight
Context information
35. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL
schemaRef
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
36. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Attribute
XBRL Instance Document .xml
Scripting Code elements
37. Report specific information required by XBRL
XBRL Instance Document .xml
link:roleType
Linkbase
Context
38. Declares Name - Type and Structure (sequence)
Schema
Decimal
Complex Element Definition
Integer
39. Footnote Disclosures Tagging found in ______.
Type or data type
Calculation relationships
Extension taxonomy
XBRL Instance Document .xml
40. Define the type of data to be tagged with the element name
Type or data type
Context information
XBRL specification
Label type
41. Process an instance document into a layout that facilitates readability and understanding of its contents
Calculation relationships
XSLT
Render or rendering
Balance
42. Data type indicatign the element is stated in whole numbers
Balance
Linkbase
Integer
Schema
43. Reusable data components - that can be used as needed in each of the UBL documents
Linkbase
Predefined UBL elements
link:roleType
Attribute
44. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Imputed value
Taxonomy
SEC
45. XBRL technical term for element
Root
Concept
Reference relationships file
Abstract
46. Same structure as XBRL Instance; different Taxonomy
Element definition
StyleSheet
XBRL Specification 2.1
IFRS Instance Document
47. Associates references with authoritative literature with elements
Suppress
Calculation relationships
XBRL
Reference relationships file
48. Unique identifier of an element in a taxonomy
Name
Context information
Item
IFRS Instance Document
49. technical term for an element declaration file
FRTA
Context
Schema
schemaRef
50. Elements that appear on the rows of a table
Schema
Simple Element Definition
Line item
Hierarchy