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