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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. XSLTA method of presenting the data in an instance document
XBRL
Linkbase
Presentation LinkBase
Hierarchy
2. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL specification
Element definition
XBRL Specification 2.1
Type or data type
3. Human readable description of a reporting concept
Taxonomy
FRTA
Element definition
XBRL Taxonomy
4. Units in which numeric items have been measured
Hierarchy
Unit of measure
Group or relationship group
UBL
5. Additive relationships netween numeric items expressed as parent-child heirarchies
link:roleType
Calculation relationships
Predefined UBL elements
XBRL
6. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
XBRL Specification 2.1
DTS
XBRL US GAAP Taxonomies v1.0
7. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Presentations relationships file
Mapping
Decimal
8. Detailed description of XML syntax
FRTA
Presentations relationships file
XBRL specification
link:roleType
9. Multideminsional table
XSLT
Element names file
Hypercube
Common Aggregate Components Schema
10. Data type indicatign the element is stated in whole numbers
Integer
Group or relationship group
XML (Extensible markup language)
Imputed value
11. Attribute of a monetary item type
Element names file
Label relationships file
Balance
Integer
12. Used to associate labes to elements
XSLT
Concept
XML (Extensible markup language)
Label relationships file
13. Default label for an element
DTS
Line item
Tag
Standard label
14. Defines XBRL elements and their attributes
Element names file
Integer
Common Aggregate Components Schema
Common Basic Components Schema
15. XBRL technical term for element
Complex Element Definition
Concept
Period type
Name
16. Define the type of data to be tagged with the element name
Render or rendering
Caculation LinkBase
Calculation relationships file
Type or data type
17. Guides the creation and use of taxonomies by presenting a recommended design architecture
Prefix or namespace prefix
Caculation LinkBase
FRTA
decimals="INF" or decimals="2"
18. Describes a unit of data in an instance document // to apply markup to an instance document
DTS
Tag
Presentations relationships file
Hypercube
19. Highest level of parent child heirarchy used to categorize item relationships
Tag
Root
Group or relationship group
Decimal
20. Declares Name and Type: string - integer - date and decimal
Calculation relationships
Simple Element Definition
Scripting Code elements
Common Aggregate Components Schema
21. IFRS is principles based
Instance or instance document
Line item
Fact
Difference between US-GAAP & IFRS GAAP is rules based
22. Report specific information required by XBRL
UBL
StyleSheet
Context
IFRS Instance Document
23. Occurence in an instance document
UBL
Fact
Weight
Period type
24. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XML (Extensible markup language)
Line item
Context information
Scripting Code elements
25. Native XML language for processing XML documents into other forms - a template matching language
Reference relationships file
XSLT
Hierarchy
decimals="INF" or decimals="2"
26. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Render or rendering
DTS
XBRL Specification 2.1
27. top level of a tree
Label relationships file
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
Root
28. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Presentation LinkBase
Attribute
Context information
Label relationships file
29. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
Period type
30. kind of element
schemaRef
Validation
SEC Extension Taxonomy
Item
31. Reusable data components - that can be used as needed in each of the UBL documents
Label
StyleSheet
Predefined UBL elements
XML (Extensible markup language)
32. Discoverable Taxonomy Set
DTS
Decimal
Item
XSLT
33. Uses attributes to describe relationships between elements
Presentation relationships
Label
XLink
Line item
34. Extensible business reporting language - vocabulary used for financial reporting.
Line item
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Concept
35. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Attribute
Mapping
Presentation relationships
Extension taxonomy
36. Unique identifier of an element in a taxonomy
Presentations relationships file
Complex Element Definition
XBRL Instance Document .xml
Name
37. Declares Name - Type and Structure (sequence)
Presentation LinkBase
Taxonomy
Item
Complex Element Definition
38. Elements that appear on the rows of a table
Line item
SEC
Instance or instance document
Taxonomy
39. Used to express and navigate relationships
XBRL Taxonomy
Hierarchy
XBRL specification
Context
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label relationships file
Presentations relationships file
Hypercube
Caculation LinkBase
41. Associates references with authoritative literature with elements
Presentation relationships
Balance
Reference relationships file
SEC
42. Process of checking that instance documents meet the rules of XBRL specification
Mapping
StyleSheet
XBRL US GAAP Taxonomies v1.0
Validation
43. Vocabulary used for business documents.
Calculation relationships
UBL
Tag
Element names file
44. shorthand sequence of letter for a namespace
Presentations relationships file
FRTA
Prefix or namespace prefix
Root
45. Formatting instructions for data in the instance document
Item
Predefined UBL elements
Complex Element Definition
StyleSheet
46. Determining the elements that correspond to lines and columns in a financial statement
Standard label
Presentation relationships
Weight
Mapping
47. technical term for an element declaration file
SEC
Presentation relationships
Schema
Context information
48. Same structure as XBRL Instance; different Taxonomy
Root
Element definition
decimals="INF" or decimals="2"
IFRS Instance Document
49. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XML (Extensible markup language)
Line item
SEC Extension Taxonomy
XLink
50. XML file that contains business reporting information
Complex Element Definition
Label relationships file
Instance or instance document
Concept