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