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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. Process of checking that instance documents meet the rules of XBRL specification
XBRL Specification 2.1
UBL
Type or data type
Validation
2. Defines elements and relationships; schema for a particular reporting group
XBRL US GAAP Taxonomies v1.0
XBRL
Render or rendering
XBRL Taxonomy
3. Used to associate labes to elements
Root
Label relationships file
Item
Extension taxonomy
4. Vocabulary used for business documents.
FRTA
Calculation relationships
Reference relationships file
UBL
5. Declares Name - Type and Structure (sequence)
DTS
Type or data type
Complex Element Definition
XSLT
6. Default label for an element
Hypercube
Name
Abstract
Standard label
7. Occurence in an instance document
Root
Scripting Code elements
Fact
Line item
8. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Fact
Weight
Label
9. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Unit of measure
Calculation relationships file
Tag
10. calculation relationship attribute
Weight
Element definition
XBRL Specification 2.1
SEC
11. A meta-language used to create vocabularies such as XBRL and UBL
Calculation relationships file
Complex Element Definition
Simple Element Definition
XML (Extensible markup language)
12. Associates references with authoritative literature with elements
Reference relationships file
Standard label
Presentation LinkBase
Validation
13. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Standard label
Calculation relationships file
Line item
14. Footnote Disclosures Tagging found in ______.
StyleSheet
Difference between US-GAAP & IFRS GAAP is rules based
Reference relationships file
XBRL Instance Document .xml
15. Discoverable Taxonomy Set
DTS
link:roleType
XBRL
Decimal
16. Uses attributes to describe relationships between elements
Group or relationship group
Simple Element Definition
Prefix or namespace prefix
XLink
17. XSLTA method of presenting the data in an instance document
Attribute
XBRL US GAAP Taxonomies v1.0
Concept
Presentation LinkBase
18. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Fact
XBRL US GAAP Taxonomies v1.0
Presentation relationships
19. Express the number of decimal places
Decimal
Fact
FRTA
Element
20. IFRS is principles based
Prefix or namespace prefix
Name
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
21. technical term for an element declaration file
Element
Schema
Caculation LinkBase
Name
22. Report specific information required by XBRL
Complex Element Definition
Period type
schemaRef
Context
23. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
schemaRef
SEC
Label relationships file
Fact
24. Property of an element
Difference between US-GAAP & IFRS GAAP is rules based
Context information
IFRS Instance Document
Attribute
25. Data type indicatign the element is stated in whole numbers
Attribute
Item
Presentations relationships file
Integer
26. Determining the elements that correspond to lines and columns in a financial statement
Render or rendering
Integer
Element names file
Mapping
27. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Item
Period type
Common Aggregate Components Schema
28. Declares Name and Type: string - integer - date and decimal
IFRS Instance Document
Scripting Code elements
Simple Element Definition
Attribute
29. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Extension taxonomy
Context
Abstract
Group or relationship group
30. Distinguishing name for each distinct element
Element definition
Label type
XLink
Validation
31. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Group or relationship group
XML (Extensible markup language)
XBRL Taxonomy
32. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Element
Extension taxonomy
Presentation relationships
33. Unique identifier of an element in a taxonomy
Presentation LinkBase
Name
Root
Taxonomy
34. Attribute of a monetary item type
Prefix or namespace prefix
Balance
Difference between US-GAAP & IFRS GAAP is rules based
Label relationships file
35. File containing only calculation relationships
Simple Element Definition
UBL
Label type
Calculation relationships file
36. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Presentations relationships file
Label
Label type
37. Defines the organizational relationships of elements using parent-child heirarchies
XLink
Period type
Validation
Presentations relationships file
38. XBRL components
Name
Suppress
Scripting Code elements
Element
39. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Type or data type
Element names file
schemaRef
40. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Scripting Code elements
Concept
Prefix or namespace prefix
Taxonomy
41. Remove a parent-child relationship - just made ineffectual
XSLT
Suppress
Label type
XML (Extensible markup language)
42. taxonomies for companies that report using US GAAP
Reference relationships file
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Presentation LinkBase
43. Reusable data components - that can be used as needed in each of the UBL documents
Element names file
Predefined UBL elements
Presentation relationships
Instance or instance document
44. Detailed description of XML syntax
Validation
XBRL specification
Context information
XBRL Instance Document .xml
45. Additive relationships netween numeric items expressed as parent-child heirarchies
Hierarchy
XBRL Specification 2.1
Calculation relationships
Taxonomy
46. Human readable name for an element
XLink
Label
XBRL
Name
47. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Render or rendering
decimals="INF" or decimals="2"
Context information
48. Used to express and navigate relationships
Common Aggregate Components Schema
Line item
XBRL Specification 2.1
Hierarchy
49. kind of element
Element
Linkbase
Item
Period type
50. XBRL technical term for a relationships file
Linkbase
Group or relationship group
XBRL US GAAP Taxonomies v1.0
Difference between US-GAAP & IFRS GAAP is rules based
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