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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. Follows link:linkbaseRef
Tag
Presentation LinkBase
Decimal
link:roleType
2. Discoverable Taxonomy Set
Item
DTS
Context information
Presentation LinkBase
3. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
schemaRef
StyleSheet
Taxonomy
4. Process an instance document into a layout that facilitates readability and understanding of its contents
Element
Render or rendering
Schema
Item
5. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
UBL
Label type
Presentation relationships
Context
6. Defines XBRL elements and their attributes
Element
Element names file
XBRL specification
Instance or instance document
7. top level of a tree
Decimal
Root
Hypercube
Balance
8. XBRL technical term for element
Render or rendering
XLink
Concept
Context information
9. Human readable name for an element
Root
Label
Item
XSLT
10. Human readable description of a reporting concept
Decimal
Complex Element Definition
Element definition
Context
11. Multideminsional table
XBRL
Hypercube
Group or relationship group
decimals="INF" or decimals="2"
12. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Element names file
Presentation relationships
XBRL Specification 2.1
Caculation LinkBase
13. XBRL technical term for a relationships file
Linkbase
Context
Mapping
XML (Extensible markup language)
14. Property of an element
Presentation relationships
Fact
Attribute
Calculation relationships file
15. Elements that appear on the rows of a table
Line item
Element
Item
Standard label
16. Data type indicatign the element is stated in whole numbers
Hypercube
XML (Extensible markup language)
Integer
IFRS Instance Document
17. Allows users to add to a published taxonomy to define new elements
Weight
Predefined UBL elements
link:roleType
Extension taxonomy
18. Guides the creation and use of taxonomies by presenting a recommended design architecture
Reference relationships file
FRTA
XBRL Specification 2.1
Element names file
19. Vocabulary used for business documents.
DTS
StyleSheet
Schema
UBL
20. Defines Complex (Parent) Elements
Render or rendering
Common Aggregate Components Schema
Hypercube
Line item
21. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
link:roleType
XLink
XBRL Specification 2.1
22. XSLTA method of presenting the data in an instance document
FRTA
Presentation LinkBase
Line item
XBRL Specification 2.1
23. A meta-language used to create vocabularies such as XBRL and UBL
StyleSheet
Common Aggregate Components Schema
Linkbase
XML (Extensible markup language)
24. Defines elements and relationships; schema for a particular reporting group
Label
XBRL Specification 2.1
Validation
XBRL Taxonomy
25. Declares Name and Type: string - integer - date and decimal
Validation
Simple Element Definition
XBRL Instance Document .xml
Root
26. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
IFRS Instance Document
XBRL Instance Document .xml
Period type
27. Same structure as XBRL Instance; different Taxonomy
Weight
Type or data type
XSLT
IFRS Instance Document
28. Process of checking that instance documents meet the rules of XBRL specification
Element names file
XBRL
Validation
Render or rendering
29. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Element definition
Abstract
Hierarchy
schemaRef
30. Declares Name - Type and Structure (sequence)
SEC
link:roleType
DTS
Complex Element Definition
31. XML file that contains business reporting information
Instance or instance document
Attribute
Prefix or namespace prefix
Calculation relationships file
32. Unique identifier of an element in a taxonomy
FRTA
Imputed value
Period type
Name
33. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Extension taxonomy
Tag
Type or data type
34. technical term for an element declaration file
Schema
Common Aggregate Components Schema
Render or rendering
Complex Element Definition
35. Formatting instructions for data in the instance document
Decimal
Context
XML (Extensible markup language)
StyleSheet
36. taxonomies for companies that report using US GAAP
Simple Element Definition
XBRL US GAAP Taxonomies v1.0
Weight
Name
37. Express the number of decimal places
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
DTS
38. Reusable data components - that can be used as needed in each of the UBL documents
Scripting Code elements
Linkbase
DTS
Predefined UBL elements
39. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
XML (Extensible markup language)
Linkbase
Calculation relationships file
40. Attribute of a monetary item type
Period type
Balance
Concept
DTS
41. Extensible business reporting language - vocabulary used for financial reporting.
Reference relationships file
StyleSheet
XBRL
Taxonomy
42. Value that isn't specifically provided - but could be calculated
Extension taxonomy
Prefix or namespace prefix
Item
Imputed value
43. Detailed description of XML syntax
XML (Extensible markup language)
Line item
Scripting Code elements
XBRL specification
44. Default label for an element
XBRL Taxonomy
Standard label
decimals="INF" or decimals="2"
XBRL specification
45. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Item
Mapping
XBRL
46. Native XML language for processing XML documents into other forms - a template matching language
Instance or instance document
Suppress
XSLT
Reference relationships file
47. File containing only calculation relationships
Context information
Group or relationship group
Presentation relationships
Calculation relationships file
48. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Extension taxonomy
Hypercube
UBL
49. Units in which numeric items have been measured
Label
Integer
Unit of measure
XBRL
50. Define the type of data to be tagged with the element name
Label relationships file
Presentation LinkBase
Type or data type
XBRL Taxonomy