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