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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. Human readable name for an element
Presentation relationships
Label
Context
Context information
2. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Imputed value
Abstract
Scripting Code elements
3. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Linkbase
Unit of measure
DTS
4. calculation relationship attribute
Context
Common Basic Components Schema
SEC
Weight
5. Human readable description of a reporting concept
Calculation relationships
Element definition
IFRS Instance Document
Unit of measure
6. Uses attributes to describe relationships between elements
Presentation LinkBase
Group or relationship group
SEC
XLink
7. Formatting instructions for data in the instance document
Context
StyleSheet
Label
Period type
8. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Render or rendering
Schema
Line item
9. Decimal attribute for "accurate value"
Reference relationships file
Context
decimals="INF" or decimals="2"
Mapping
10. Report specific information required by XBRL
Standard label
Context
XBRL
StyleSheet
11. Follows link:linkbaseRef
Common Aggregate Components Schema
Type or data type
link:roleType
Decimal
12. Data type indicatign the element is stated in whole numbers
UBL
Common Basic Components Schema
Attribute
Integer
13. Associates references with authoritative literature with elements
XLink
Reference relationships file
decimals="INF" or decimals="2"
Calculation relationships
14. Same structure as XBRL Instance; different Taxonomy
Label relationships file
IFRS Instance Document
Calculation relationships
Concept
15. Detailed description of XML syntax
Predefined UBL elements
XBRL specification
decimals="INF" or decimals="2"
Label
16. Remove a parent-child relationship - just made ineffectual
XSLT
Label relationships file
StyleSheet
Suppress
17. taxonomies for companies that report using US GAAP
Common Aggregate Components Schema
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
Hierarchy
18. Footnote Disclosures Tagging found in ______.
Item
XBRL Instance Document .xml
Abstract
schemaRef
19. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Taxonomy
Integer
SEC Extension Taxonomy
Unit of measure
20. Extensible business reporting language - vocabulary used for financial reporting.
Complex Element Definition
Root
XBRL
Extension taxonomy
21. Define the type of data to be tagged with the element name
Presentations relationships file
Type or data type
XBRL US GAAP Taxonomies v1.0
Item
22. Occurence in an instance document
Unit of measure
Fact
IFRS Instance Document
SEC
23. Guides the creation and use of taxonomies by presenting a recommended design architecture
Extension taxonomy
FRTA
Integer
Difference between US-GAAP & IFRS GAAP is rules based
24. Elements that appear on the rows of a table
Line item
Name
Presentation LinkBase
Concept
25. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Type or data type
Abstract
Simple Element Definition
Group or relationship group
26. Process of checking that instance documents meet the rules of XBRL specification
Scripting Code elements
Validation
DTS
Balance
27. Unique identifier of an element in a taxonomy
Reference relationships file
Name
XBRL
Element definition
28. Rules and Syntax for XBRL Instance Documents and Taxonomies
Integer
Period type
XBRL Specification 2.1
Prefix or namespace prefix
29. XML file that contains business reporting information
Instance or instance document
XBRL Taxonomy
Unit of measure
Decimal
30. File containing only calculation relationships
XBRL US GAAP Taxonomies v1.0
Calculation relationships file
Weight
Integer
31. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL Instance Document .xml
Scripting Code elements
Instance or instance document
Caculation LinkBase
32. Used to associate labes to elements
XBRL
Label relationships file
Item
Taxonomy
33. Allows users to add to a published taxonomy to define new elements
Line item
StyleSheet
Common Aggregate Components Schema
Extension taxonomy
34. technical term for an element declaration file
SEC Extension Taxonomy
Schema
Name
Type or data type
35. Declares Name and Type: string - integer - date and decimal
Balance
Label relationships file
Simple Element Definition
XBRL US GAAP Taxonomies v1.0
36. Describes a unit of data in an instance document // to apply markup to an instance document
link:roleType
Prefix or namespace prefix
Tag
Label
37. Native XML language for processing XML documents into other forms - a template matching language
Element
XSLT
SEC Extension Taxonomy
Line item
38. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Group or relationship group
Name
XML (Extensible markup language)
schemaRef
39. A meta-language used to create vocabularies such as XBRL and UBL
XBRL specification
Element definition
XML (Extensible markup language)
Label type
40. XBRL technical term for a relationships file
Simple Element Definition
Extension taxonomy
Linkbase
XSLT
41. Reusable data components - that can be used as needed in each of the UBL documents
Name
IFRS Instance Document
Taxonomy
Predefined UBL elements
42. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Tag
Name
XBRL Taxonomy
43. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Group or relationship group
Scripting Code elements
XSLT
Taxonomy
44. Defines XBRL elements and their attributes
Hypercube
Element names file
Reference relationships file
XML (Extensible markup language)
45. Highest level of parent child heirarchy used to categorize item relationships
Linkbase
Fact
Group or relationship group
Unit of measure
46. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Calculation relationships file
XML (Extensible markup language)
XLink
47. Determining the elements that correspond to lines and columns in a financial statement
Balance
Scripting Code elements
Mapping
Element definition
48. XBRL technical term for element
Root
Hypercube
link:roleType
Concept
49. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL specification
Render or rendering
Common Aggregate Components Schema
Hierarchy
50. top level of a tree
Element
Root
Decimal
Hypercube