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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. Uses attributes to describe relationships between elements
Hypercube
Abstract
schemaRef
XLink
2. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
XBRL specification
Complex Element Definition
Tag
3. calculation relationship attribute
Root
Presentation LinkBase
Hierarchy
Weight
4. Declares Name - Type and Structure (sequence)
Complex Element Definition
Label relationships file
Calculation relationships file
Validation
5. Multideminsional table
XLink
XSLT
DTS
Hypercube
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
Standard label
Presentation LinkBase
FRTA
Integer
7. Discoverable Taxonomy Set
DTS
Presentation relationships
schemaRef
Tag
8. Human readable description of a reporting concept
Concept
XBRL US GAAP Taxonomies v1.0
Element definition
FRTA
9. A meta-language used to create vocabularies such as XBRL and UBL
FRTA
Linkbase
Calculation relationships
XML (Extensible markup language)
10. XSLTA method of presenting the data in an instance document
Common Basic Components Schema
Presentation LinkBase
Line item
Root
11. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Tag
StyleSheet
Common Basic Components Schema
12. Defines elements and relationships; schema for a particular reporting group
Abstract
Mapping
XBRL Taxonomy
Group or relationship group
13. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
UBL
Context information
Fact
14. Property of an element
Attribute
Common Aggregate Components Schema
Caculation LinkBase
Standard label
15. Same structure as XBRL Instance; different Taxonomy
Item
IFRS Instance Document
Weight
SEC Extension Taxonomy
16. Highest level of parent child heirarchy used to categorize item relationships
Prefix or namespace prefix
Group or relationship group
Suppress
Presentation LinkBase
17. XML file that contains business reporting information
Hierarchy
Concept
Instance or instance document
Line item
18. XBRL technical term for element
Concept
link:roleType
Presentation relationships
UBL
19. Express the number of decimal places
XBRL
IFRS Instance Document
Decimal
Reference relationships file
20. Define the type of data to be tagged with the element name
Presentation LinkBase
Type or data type
Presentation relationships
Element
21. Formatting instructions for data in the instance document
IFRS Instance Document
Context
StyleSheet
Validation
22. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Period type
Item
XLink
23. Remove a parent-child relationship - just made ineffectual
Group or relationship group
Suppress
Calculation relationships file
Balance
24. top level of a tree
Root
IFRS Instance Document
SEC Extension Taxonomy
Label
25. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
schemaRef
SEC Extension Taxonomy
Instance or instance document
Period type
26. Extensible business reporting language - vocabulary used for financial reporting.
Caculation LinkBase
Context information
XBRL
Presentation LinkBase
27. Occurence in an instance document
Attribute
Suppress
Element
Fact
28. Defines Complex (Parent) Elements
link:roleType
UBL
Common Aggregate Components Schema
Simple Element Definition
29. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Instance or instance document
XBRL Specification 2.1
SEC
Difference between US-GAAP & IFRS GAAP is rules based
30. Defines XBRL elements and their attributes
Element names file
Presentation LinkBase
Caculation LinkBase
Line item
31. Attribute of a monetary item type
XBRL Instance Document .xml
schemaRef
Name
Balance
32. Value that isn't specifically provided - but could be calculated
Context
Validation
XSLT
Imputed value
33. technical term for an element declaration file
Predefined UBL elements
link:roleType
Schema
Item
34. Vocabulary used for business documents.
Presentation LinkBase
Element definition
Element names file
UBL
35. File containing only calculation relationships
Prefix or namespace prefix
decimals="INF" or decimals="2"
Instance or instance document
Calculation relationships file
36. Reusable data components - that can be used as needed in each of the UBL documents
Name
SEC
Predefined UBL elements
link:roleType
37. Default label for an element
Standard label
Attribute
Caculation LinkBase
Abstract
38. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Tag
Element definition
DTS
39. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Context
Type or data type
Element definition
40. Follows link:linkbaseRef
Scripting Code elements
link:roleType
Weight
Line item
41. Defines the organizational relationships of elements using parent-child heirarchies
XSLT
Presentations relationships file
Name
Render or rendering
42. Determining the elements that correspond to lines and columns in a financial statement
Complex Element Definition
Caculation LinkBase
Root
Mapping
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label type
Name
Caculation LinkBase
Unit of measure
44. Detailed description of XML syntax
Taxonomy
XBRL specification
XBRL Specification 2.1
decimals="INF" or decimals="2"
45. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL Specification 2.1
Element names file
Taxonomy
decimals="INF" or decimals="2"
46. Distinguishing name for each distinct element
SEC Extension Taxonomy
Extension taxonomy
Render or rendering
Label type
47. Process of checking that instance documents meet the rules of XBRL specification
Type or data type
Validation
Scripting Code elements
Caculation LinkBase
48. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Name
Common Basic Components Schema
Context information
49. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Imputed value
Abstract
50. kind of element
Label
Item
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering