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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. Used to express and navigate relationships
Balance
Hierarchy
FRTA
Element definition
2. Multideminsional table
Imputed value
XSLT
XBRL specification
Hypercube
3. Describes a unit of data in an instance document // to apply markup to an instance document
Instance or instance document
Type or data type
Caculation LinkBase
Tag
4. Declares Name and Type: string - integer - date and decimal
DTS
Presentation relationships
Item
Simple Element Definition
5. Units in which numeric items have been measured
Standard label
Unit of measure
Instance or instance document
Line item
6. XSLTA method of presenting the data in an instance document
Group or relationship group
Presentation LinkBase
SEC
Common Basic Components Schema
7. Defines Simple Elements and Complex (attribute Elements)
schemaRef
Unit of measure
Presentations relationships file
Common Basic Components Schema
8. Occurence in an instance document
Hypercube
Presentation LinkBase
Complex Element Definition
Fact
9. Value that isn't specifically provided - but could be calculated
Hierarchy
Imputed value
Tag
Extension taxonomy
10. Follows link:linkbaseRef
link:roleType
schemaRef
SEC
Suppress
11. Formatting instructions for data in the instance document
StyleSheet
Validation
Hypercube
SEC
12. Rules and Syntax for XBRL Instance Documents and Taxonomies
IFRS Instance Document
XBRL Taxonomy
XBRL Specification 2.1
Validation
13. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Fact
Validation
Suppress
14. Property of an element
Common Basic Components Schema
Attribute
Simple Element Definition
Complex Element Definition
15. Discoverable Taxonomy Set
Weight
Instance or instance document
DTS
Taxonomy
16. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL specification
Unit of measure
Hypercube
Scripting Code elements
17. shorthand sequence of letter for a namespace
Mapping
Predefined UBL elements
Prefix or namespace prefix
Suppress
18. Used to associate labes to elements
Root
Label relationships file
Validation
XBRL Taxonomy
19. Human readable name for an element
link:roleType
Label
XBRL US GAAP Taxonomies v1.0
Standard label
20. taxonomies for companies that report using US GAAP
Name
XBRL US GAAP Taxonomies v1.0
Decimal
UBL
21. Highest level of parent child heirarchy used to categorize item relationships
Taxonomy
Group or relationship group
Fact
Suppress
22. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element
XBRL Specification 2.1
SEC
Element definition
23. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Root
SEC Extension Taxonomy
XML (Extensible markup language)
Instance or instance document
24. Unique identifier of an element in a taxonomy
Balance
Name
Reference relationships file
schemaRef
25. calculation relationship attribute
Element definition
Weight
Integer
Common Basic Components Schema
26. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Item
Label relationships file
Presentations relationships file
27. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Root
Weight
Abstract
Label type
28. Uses attributes to describe relationships between elements
Decimal
Common Basic Components Schema
XLink
DTS
29. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
SEC
Fact
XLink
30. Express the number of decimal places
Render or rendering
XBRL
Group or relationship group
Decimal
31. XML file that contains business reporting information
Instance or instance document
XBRL
Prefix or namespace prefix
XSLT
32. Distinguishing name for each distinct element
Unit of measure
Label type
Common Aggregate Components Schema
Scripting Code elements
33. Determining the elements that correspond to lines and columns in a financial statement
Mapping
schemaRef
Common Basic Components Schema
Schema
34. Native XML language for processing XML documents into other forms - a template matching language
Item
XSLT
Common Aggregate Components Schema
Instance or instance document
35. Elements that appear on the rows of a table
Caculation LinkBase
SEC Extension Taxonomy
Extension taxonomy
Line item
36. Attribute of an element that reflects whether it is reported as an instant or duration time period
Common Aggregate Components Schema
Prefix or namespace prefix
Period type
Simple Element Definition
37. A meta-language used to create vocabularies such as XBRL and UBL
Complex Element Definition
DTS
XBRL
XML (Extensible markup language)
38. File containing only calculation relationships
Calculation relationships file
SEC
Schema
Prefix or namespace prefix
39. Vocabulary used for business documents.
Difference between US-GAAP & IFRS GAAP is rules based
Context information
Calculation relationships file
UBL
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
schemaRef
Hypercube
Presentation relationships
Caculation LinkBase
41. Associates references with authoritative literature with elements
Balance
IFRS Instance Document
Root
Reference relationships file
42. Remove a parent-child relationship - just made ineffectual
Weight
Suppress
Label type
Mapping
43. XBRL components
StyleSheet
Element
Root
XLink
44. IFRS is principles based
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
Hierarchy
45. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Abstract
Period type
Label type
46. Default label for an element
Label
Standard label
IFRS Instance Document
Complex Element Definition
47. Attribute of a monetary item type
Taxonomy
Concept
Balance
Difference between US-GAAP & IFRS GAAP is rules based
48. Process of checking that instance documents meet the rules of XBRL specification
XBRL
XBRL Taxonomy
Validation
XBRL Specification 2.1
49. Defines XBRL elements and their attributes
Weight
XBRL Taxonomy
Element names file
Decimal
50. Detailed description of XML syntax
XBRL specification
Root
Validation
decimals="INF" or decimals="2"
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