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