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Test your basic knowledge |
XBRL
Start Test
Study First
Subject
:
it-skills
Instructions:
Answer 50 questions in 30 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. Uses attributes to describe relationships between elements
XLink
Decimal
SEC
Scripting Code elements
2. Defines Complex (Parent) Elements
Decimal
Common Aggregate Components Schema
Suppress
XBRL Specification 2.1
3. Defines Simple Elements and Complex (attribute Elements)
link:roleType
Label relationships file
Element
Common Basic Components Schema
4. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Caculation LinkBase
Hierarchy
Attribute
5. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
FRTA
Presentation relationships
6. Define the type of data to be tagged with the element name
Type or data type
Mapping
link:roleType
Balance
7. Vocabulary used for business documents.
Period type
Extension taxonomy
UBL
Element
8. Elements that appear on the rows of a table
FRTA
Predefined UBL elements
Standard label
Line item
9. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Tag
Extension taxonomy
Caculation LinkBase
10. Associates references with authoritative literature with elements
Reference relationships file
XSLT
link:roleType
Caculation LinkBase
11. Describes a unit of data in an instance document // to apply markup to an instance document
Attribute
Element definition
Tag
Unit of measure
12. Additive relationships netween numeric items expressed as parent-child heirarchies
Simple Element Definition
Name
Presentation relationships
Calculation relationships
13. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Name
Root
Context information
Predefined UBL elements
14. XML file that contains business reporting information
Label relationships file
SEC
StyleSheet
Instance or instance document
15. Default label for an element
Type or data type
Standard label
Element definition
Instance or instance document
16. Attribute of a monetary item type
Balance
XBRL Specification 2.1
SEC Extension Taxonomy
Item
17. Express the number of decimal places
Imputed value
Decimal
Taxonomy
Hypercube
18. XBRL technical term for element
Concept
Root
Extension taxonomy
Fact
19. Reusable data components - that can be used as needed in each of the UBL documents
Name
Attribute
DTS
Predefined UBL elements
20. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Root
Render or rendering
Scripting Code elements
schemaRef
21. Process of checking that instance documents meet the rules of XBRL specification
XML (Extensible markup language)
Prefix or namespace prefix
Standard label
Validation
22. Used to express and navigate relationships
Suppress
XML (Extensible markup language)
Hierarchy
XBRL US GAAP Taxonomies v1.0
23. calculation relationship attribute
DTS
decimals="INF" or decimals="2"
Imputed value
Weight
24. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Simple Element Definition
SEC Extension Taxonomy
Calculation relationships file
25. Declares Name - Type and Structure (sequence)
Element definition
SEC
Complex Element Definition
Calculation relationships
26. Report specific information required by XBRL
Common Aggregate Components Schema
XBRL Instance Document .xml
Context
Difference between US-GAAP & IFRS GAAP is rules based
27. Discoverable Taxonomy Set
DTS
Schema
Suppress
schemaRef
28. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XBRL
UBL
Element names file
29. XSLTA method of presenting the data in an instance document
Group or relationship group
Instance or instance document
Presentation LinkBase
UBL
30. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Element
Context
Hypercube
31. Data type indicatign the element is stated in whole numbers
Integer
Imputed value
FRTA
link:roleType
32. Same structure as XBRL Instance; different Taxonomy
XBRL Instance Document .xml
IFRS Instance Document
Label relationships file
Element
33. Formatting instructions for data in the instance document
StyleSheet
XML (Extensible markup language)
Context
Validation
34. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Suppress
Render or rendering
Mapping
35. Defines XBRL elements and their attributes
Hierarchy
Element names file
schemaRef
Integer
36. Remove a parent-child relationship - just made ineffectual
Type or data type
Suppress
Label
UBL
37. Follows link:linkbaseRef
Instance or instance document
Type or data type
link:roleType
Name
38. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL
Predefined UBL elements
Mapping
39. kind of element
XBRL
Element names file
Item
Difference between US-GAAP & IFRS GAAP is rules based
40. Process an instance document into a layout that facilitates readability and understanding of its contents
Taxonomy
Render or rendering
Fact
Presentations relationships file
41. A meta-language used to create vocabularies such as XBRL and UBL
link:roleType
Instance or instance document
Element definition
XML (Extensible markup language)
42. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Calculation relationships
Calculation relationships file
Schema
43. Units in which numeric items have been measured
UBL
Type or data type
Validation
Unit of measure
44. Footnote Disclosures Tagging found in ______.
IFRS Instance Document
Hierarchy
XBRL Instance Document .xml
Label relationships file
45. Decimal attribute for "accurate value"
Standard label
StyleSheet
Element
decimals="INF" or decimals="2"
46. Used to associate labes to elements
Calculation relationships file
XML (Extensible markup language)
Label relationships file
Label
47. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Fact
XBRL Specification 2.1
Context
48. Extensible business reporting language - vocabulary used for financial reporting.
Difference between US-GAAP & IFRS GAAP is rules based
schemaRef
Predefined UBL elements
XBRL
49. Value that isn't specifically provided - but could be calculated
Validation
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Imputed value
50. technical term for an element declaration file
Decimal
Predefined UBL elements
SEC
Schema