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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
Presentation LinkBase
Element names file
Concept
XSLT
2. Occurence in an instance document
XML (Extensible markup language)
Reference relationships file
Fact
Label relationships file
3. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Element
Taxonomy
Label relationships file
Standard label
4. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL Instance Document .xml
schemaRef
StyleSheet
XLink
5. Distinguishing name for each distinct element
FRTA
SEC Extension Taxonomy
Label type
Calculation relationships file
6. Formatting instructions for data in the instance document
Presentation LinkBase
XBRL Specification 2.1
Weight
StyleSheet
7. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
FRTA
Element names file
StyleSheet
8. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
FRTA
Abstract
Context
Validation
9. Extensible business reporting language - vocabulary used for financial reporting.
XLink
DTS
XML (Extensible markup language)
XBRL
10. calculation relationship attribute
Weight
Context information
Balance
Decimal
11. Defines the organizational relationships of elements using parent-child heirarchies
Prefix or namespace prefix
Standard label
Presentations relationships file
Element
12. Discoverable Taxonomy Set
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
DTS
Validation
13. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
UBL
XML (Extensible markup language)
SEC
decimals="INF" or decimals="2"
14. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Integer
XBRL specification
Presentation LinkBase
SEC Extension Taxonomy
15. XML file that contains business reporting information
Extension taxonomy
Instance or instance document
Integer
Simple Element Definition
16. Declares Name - Type and Structure (sequence)
Complex Element Definition
Scripting Code elements
Root
Abstract
17. Property of an element
Label type
Line item
Context
Attribute
18. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL US GAAP Taxonomies v1.0
Tag
Predefined UBL elements
Schema
19. Detailed description of XML syntax
Standard label
XSLT
XLink
XBRL specification
20. Report specific information required by XBRL
Imputed value
Name
Context
Predefined UBL elements
21. Follows link:linkbaseRef
Tag
link:roleType
XSLT
Schema
22. Used to associate labes to elements
Label relationships file
Unit of measure
Instance or instance document
Calculation relationships
23. Data type indicatign the element is stated in whole numbers
Common Basic Components Schema
Render or rendering
XML (Extensible markup language)
Integer
24. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Validation
Complex Element Definition
Integer
25. Defines XBRL elements and their attributes
Abstract
Element names file
Weight
Presentation relationships
26. Define the type of data to be tagged with the element name
Type or data type
Caculation LinkBase
Attribute
Scripting Code elements
27. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Unit of measure
Validation
Label
28. Associates references with authoritative literature with elements
Group or relationship group
Reference relationships file
Hierarchy
SEC
29. Allows users to add to a published taxonomy to define new elements
Caculation LinkBase
Extension taxonomy
UBL
Item
30. Remove a parent-child relationship - just made ineffectual
XBRL
Mapping
Suppress
Presentation LinkBase
31. Elements that appear on the rows of a table
Predefined UBL elements
Line item
Label type
link:roleType
32. top level of a tree
Root
XBRL Specification 2.1
XBRL Taxonomy
Unit of measure
33. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
Name
decimals="INF" or decimals="2"
34. Defines Simple Elements and Complex (attribute Elements)
Predefined UBL elements
Common Basic Components Schema
Render or rendering
IFRS Instance Document
35. shorthand sequence of letter for a namespace
Type or data type
Attribute
Prefix or namespace prefix
Calculation relationships file
36. Decimal attribute for "accurate value"
Extension taxonomy
XSLT
decimals="INF" or decimals="2"
Hierarchy
37. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Element
Fact
Integer
38. Process an instance document into a layout that facilitates readability and understanding of its contents
FRTA
Render or rendering
XBRL Specification 2.1
Item
39. Determining the elements that correspond to lines and columns in a financial statement
Schema
Mapping
FRTA
Presentation LinkBase
40. Rules and Syntax for XBRL Instance Documents and Taxonomies
Render or rendering
Common Basic Components Schema
XBRL Specification 2.1
XBRL specification
41. Express the number of decimal places
Imputed value
Root
XBRL Taxonomy
Decimal
42. Value that isn't specifically provided - but could be calculated
Imputed value
Context
Fact
XBRL Specification 2.1
43. technical term for an element declaration file
Schema
Element definition
Period type
Presentation LinkBase
44. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
XBRL Specification 2.1
XBRL
XML (Extensible markup language)
45. Attribute of an element that reflects whether it is reported as an instant or duration time period
DTS
XLink
Common Basic Components Schema
Period type
46. Defines Complex (Parent) Elements
Complex Element Definition
Render or rendering
Imputed value
Common Aggregate Components Schema
47. Default label for an element
Standard label
Fact
Abstract
Concept
48. XBRL technical term for element
Concept
XBRL Specification 2.1
Complex Element Definition
UBL
49. File containing only calculation relationships
Calculation relationships file
Linkbase
Extension taxonomy
Common Aggregate Components Schema
50. Uses attributes to describe relationships between elements
Schema
XBRL
XLink
Tag