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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. Vocabulary used for business documents.
Label type
Validation
UBL
StyleSheet
2. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
StyleSheet
Scripting Code elements
Unit of measure
3. XML file that contains business reporting information
Calculation relationships
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
Instance or instance document
4. Value that isn't specifically provided - but could be calculated
link:roleType
Decimal
Imputed value
Fact
5. Default label for an element
Abstract
Standard label
SEC Extension Taxonomy
Mapping
6. XBRL components
Complex Element Definition
Tag
Element
link:roleType
7. Reusable data components - that can be used as needed in each of the UBL documents
Imputed value
Predefined UBL elements
Group or relationship group
Type or data type
8. Report specific information required by XBRL
Mapping
Context
Hypercube
Label relationships file
9. Attribute of a monetary item type
Balance
Period type
UBL
Attribute
10. Declares Name - Type and Structure (sequence)
Complex Element Definition
StyleSheet
Context information
Label relationships file
11. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Decimal
Context information
Calculation relationships file
Taxonomy
12. Data type indicatign the element is stated in whole numbers
Integer
Common Aggregate Components Schema
Weight
Group or relationship group
13. Associates references with authoritative literature with elements
Attribute
XBRL
Reference relationships file
Type or data type
14. A meta-language used to create vocabularies such as XBRL and UBL
XBRL Instance Document .xml
SEC Extension Taxonomy
XLink
XML (Extensible markup language)
15. Detailed description of XML syntax
Attribute
schemaRef
Linkbase
XBRL specification
16. Native XML language for processing XML documents into other forms - a template matching language
Taxonomy
StyleSheet
XBRL US GAAP Taxonomies v1.0
XSLT
17. Property of an element
Common Aggregate Components Schema
Attribute
XBRL Specification 2.1
Presentation relationships
18. shorthand sequence of letter for a namespace
Taxonomy
Presentations relationships file
XBRL Specification 2.1
Prefix or namespace prefix
19. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Tag
Presentation relationships
Context
Concept
20. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Prefix or namespace prefix
Abstract
IFRS Instance Document
XLink
21. Human readable name for an element
Period type
Label
Instance or instance document
DTS
22. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Context information
Context
Element definition
23. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Instance or instance document
XLink
Complex Element Definition
24. Rules and Syntax for XBRL Instance Documents and Taxonomies
Extension taxonomy
XBRL Specification 2.1
SEC
Root
25. Footnote Disclosures Tagging found in ______.
Hierarchy
Schema
XBRL Instance Document .xml
SEC
26. Describes a unit of data in an instance document // to apply markup to an instance document
SEC
Tag
UBL
Extension taxonomy
27. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
XBRL Instance Document .xml
XLink
Label type
28. Extensible business reporting language - vocabulary used for financial reporting.
XSLT
IFRS Instance Document
Name
XBRL
29. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Calculation relationships
Group or relationship group
Weight
30. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Attribute
Reference relationships file
Line item
31. Human readable description of a reporting concept
XLink
Name
Element definition
Hypercube
32. Attribute of an element that reflects whether it is reported as an instant or duration time period
Prefix or namespace prefix
Render or rendering
Period type
Concept
33. Highest level of parent child heirarchy used to categorize item relationships
Instance or instance document
Label
Group or relationship group
Validation
34. Discoverable Taxonomy Set
Context
DTS
Name
Scripting Code elements
35. XSLTA method of presenting the data in an instance document
schemaRef
Name
Hierarchy
Presentation LinkBase
36. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Concept
Element names file
Name
37. calculation relationship attribute
decimals="INF" or decimals="2"
XLink
Context
Weight
38. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Period type
Linkbase
SEC Extension Taxonomy
39. IFRS is principles based
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
Unit of measure
Linkbase
40. kind of element
Element
Label type
Period type
Item
41. Occurence in an instance document
Element definition
Fact
Unit of measure
Simple Element Definition
42. Defines Simple Elements and Complex (attribute Elements)
Context information
SEC Extension Taxonomy
Common Basic Components Schema
Tag
43. Elements that appear on the rows of a table
Standard label
Line item
Concept
Label type
44. File containing only calculation relationships
Calculation relationships file
Common Basic Components Schema
Integer
Element definition
45. Used to express and navigate relationships
Hierarchy
Imputed value
Period type
Label type
46. Follows link:linkbaseRef
Label
Integer
link:roleType
Element
47. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Validation
Element definition
SEC
48. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Unit of measure
Abstract
XLink
Scripting Code elements
49. Distinguishing name for each distinct element
Period type
Type or data type
XBRL specification
Label type
50. Define the type of data to be tagged with the element name
Element names file
Abstract
Type or data type
Presentation LinkBase