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