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