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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. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Taxonomy
Render or rendering
Presentation LinkBase
Weight
2. Defines Complex (Parent) Elements
Calculation relationships
Balance
Common Aggregate Components Schema
Label type
3. shorthand sequence of letter for a namespace
Element
Presentation LinkBase
Period type
Prefix or namespace prefix
4. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Taxonomy
SEC Extension Taxonomy
SEC
Element definition
5. Footnote Disclosures Tagging found in ______.
Complex Element Definition
XBRL Instance Document .xml
SEC Extension Taxonomy
Abstract
6. Units in which numeric items have been measured
Calculation relationships
Presentation LinkBase
Hierarchy
Unit of measure
7. Distinguishing name for each distinct element
Label relationships file
Label type
XBRL Specification 2.1
Presentations relationships file
8. Declares Name and Type: string - integer - date and decimal
StyleSheet
Simple Element Definition
Type or data type
Name
9. taxonomies for companies that report using US GAAP
Standard label
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
10. Additive relationships netween numeric items expressed as parent-child heirarchies
Presentation relationships
Root
Calculation relationships
Instance or instance document
11. calculation relationship attribute
Instance or instance document
Calculation relationships file
Weight
Render or rendering
12. Attribute of an element that reflects whether it is reported as an instant or duration time period
Calculation relationships
XBRL
Period type
XBRL Taxonomy
13. Human readable description of a reporting concept
Suppress
XSLT
Element definition
Context
14. Defines XBRL elements and their attributes
Element names file
UBL
Integer
Balance
15. Data type indicatign the element is stated in whole numbers
XBRL Taxonomy
Presentations relationships file
decimals="INF" or decimals="2"
Integer
16. Follows link:linkbaseRef
Weight
Name
FRTA
link:roleType
17. XML file that contains business reporting information
Instance or instance document
Label type
Attribute
Scripting Code elements
18. kind of element
XML (Extensible markup language)
XSLT
Item
XLink
19. top level of a tree
Root
decimals="INF" or decimals="2"
Balance
Presentations relationships file
20. Process of checking that instance documents meet the rules of XBRL specification
Simple Element Definition
Hypercube
XBRL Taxonomy
Validation
21. technical term for an element declaration file
Tag
Schema
Hierarchy
Extension taxonomy
22. Defines the organizational relationships of elements using parent-child heirarchies
Complex Element Definition
Root
XLink
Presentations relationships file
23. Value that isn't specifically provided - but could be calculated
Schema
Imputed value
Tag
XML (Extensible markup language)
24. Discoverable Taxonomy Set
Common Aggregate Components Schema
DTS
Calculation relationships
link:roleType
25. XSLTA method of presenting the data in an instance document
StyleSheet
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
Fact
26. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Render or rendering
Balance
Item
27. Used to express and navigate relationships
Hierarchy
Context
Linkbase
Fact
28. XBRL technical term for element
Render or rendering
Concept
Standard label
link:roleType
29. Vocabulary used for business documents.
Extension taxonomy
Prefix or namespace prefix
Presentation relationships
UBL
30. Decimal attribute for "accurate value"
schemaRef
decimals="INF" or decimals="2"
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
31. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Presentations relationships file
Attribute
XLink
32. Allows users to add to a published taxonomy to define new elements
Period type
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
SEC
33. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Label relationships file
XBRL
Standard label
34. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Reference relationships file
XBRL
Calculation relationships file
35. Rules and Syntax for XBRL Instance Documents and Taxonomies
StyleSheet
Decimal
Context information
XBRL Specification 2.1
36. Multideminsional table
Balance
SEC
Label type
Hypercube
37. Same structure as XBRL Instance; different Taxonomy
StyleSheet
Prefix or namespace prefix
IFRS Instance Document
Render or rendering
38. Guides the creation and use of taxonomies by presenting a recommended design architecture
schemaRef
link:roleType
Presentation relationships
FRTA
39. Remove a parent-child relationship - just made ineffectual
Context information
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
XSLT
40. Native XML language for processing XML documents into other forms - a template matching language
Reference relationships file
XSLT
Type or data type
Name
41. Reusable data components - that can be used as needed in each of the UBL documents
schemaRef
IFRS Instance Document
Predefined UBL elements
UBL
42. Uses attributes to describe relationships between elements
Label type
XLink
Hypercube
Hierarchy
43. Defines elements and relationships; schema for a particular reporting group
Common Basic Components Schema
XBRL Taxonomy
Schema
XBRL specification
44. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
Label
SEC
45. Occurence in an instance document
Fact
Standard label
Line item
Extension taxonomy
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Decimal
Suppress
XBRL Taxonomy
47. Declares Name - Type and Structure (sequence)
XBRL
DTS
Suppress
Complex Element Definition
48. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Presentation LinkBase
link:roleType
Context information
Common Aggregate Components Schema
49. Elements that appear on the rows of a table
Line item
Mapping
Attribute
FRTA
50. Associates references with authoritative literature with elements
Reference relationships file
IFRS Instance Document
Abstract
Fact