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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. Allows users to add to a published taxonomy to define new elements
UBL
Element
Extension taxonomy
Decimal
2. Remove a parent-child relationship - just made ineffectual
Calculation relationships file
Common Basic Components Schema
Schema
Suppress
3. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Label
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
Context information
4. Associates references with authoritative literature with elements
Type or data type
XBRL
Simple Element Definition
Reference relationships file
5. Highest level of parent child heirarchy used to categorize item relationships
Simple Element Definition
Group or relationship group
Attribute
Validation
6. Report specific information required by XBRL
Line item
Context
Predefined UBL elements
UBL
7. Declares Name - Type and Structure (sequence)
decimals="INF" or decimals="2"
Instance or instance document
Complex Element Definition
Attribute
8. Describes a unit of data in an instance document // to apply markup to an instance document
Linkbase
Hypercube
Tag
Element names file
9. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Instance or instance document
Abstract
IFRS Instance Document
10. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Tag
Reference relationships file
Complex Element Definition
11. Multideminsional table
decimals="INF" or decimals="2"
Hypercube
link:roleType
Type or data type
12. XBRL technical term for element
Calculation relationships file
Element names file
Concept
Linkbase
13. Detailed description of XML syntax
XBRL specification
Schema
Suppress
Standard label
14. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XML (Extensible markup language)
Item
Tag
15. Occurence in an instance document
Group or relationship group
Reference relationships file
Item
Fact
16. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Validation
Predefined UBL elements
schemaRef
Presentation relationships
17. XSLTA method of presenting the data in an instance document
XBRL Instance Document .xml
link:roleType
Presentation LinkBase
Root
18. Units in which numeric items have been measured
Hierarchy
XML (Extensible markup language)
Unit of measure
Abstract
19. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Concept
Predefined UBL elements
Reference relationships file
20. Process of checking that instance documents meet the rules of XBRL specification
Complex Element Definition
Label relationships file
Validation
Calculation relationships
21. XML file that contains business reporting information
Hierarchy
link:roleType
Tag
Instance or instance document
22. technical term for an element declaration file
Schema
Caculation LinkBase
Type or data type
Element names file
23. Value that isn't specifically provided - but could be calculated
Linkbase
Label type
Imputed value
IFRS Instance Document
24. Defines the organizational relationships of elements using parent-child heirarchies
SEC Extension Taxonomy
XBRL Instance Document .xml
Presentation relationships
Presentations relationships file
25. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Attribute
Presentations relationships file
Weight
26. kind of element
Item
Name
Hierarchy
Label
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Concept
Abstract
Prefix or namespace prefix
28. Extensible business reporting language - vocabulary used for financial reporting.
Calculation relationships file
Prefix or namespace prefix
XBRL
Abstract
29. Declares Name and Type: string - integer - date and decimal
Integer
Simple Element Definition
XBRL specification
Line item
30. IFRS is principles based
Name
Hypercube
schemaRef
Difference between US-GAAP & IFRS GAAP is rules based
31. Used to express and navigate relationships
Decimal
Hierarchy
Common Aggregate Components Schema
Scripting Code elements
32. Data type indicatign the element is stated in whole numbers
Hierarchy
Schema
Integer
Line item
33. Defines Complex (Parent) Elements
Common Basic Components Schema
Unit of measure
Common Aggregate Components Schema
Period type
34. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Mapping
schemaRef
Prefix or namespace prefix
Line item
35. Decimal attribute for "accurate value"
Context information
Prefix or namespace prefix
decimals="INF" or decimals="2"
XBRL specification
36. Rules and Syntax for XBRL Instance Documents and Taxonomies
Schema
XBRL Instance Document .xml
Abstract
XBRL Specification 2.1
37. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Unit of measure
Prefix or namespace prefix
Presentation LinkBase
Scripting Code elements
38. Property of an element
Line item
Root
Balance
Attribute
39. Attribute of a monetary item type
Balance
Hierarchy
Item
Decimal
40. top level of a tree
Name
Root
Element
Context
41. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
DTS
XBRL specification
Imputed value
42. Human readable name for an element
Extension taxonomy
Caculation LinkBase
XML (Extensible markup language)
Label
43. Same structure as XBRL Instance; different Taxonomy
Line item
Instance or instance document
IFRS Instance Document
Caculation LinkBase
44. Uses attributes to describe relationships between elements
decimals="INF" or decimals="2"
Unit of measure
Standard label
XLink
45. Elements that appear on the rows of a table
Extension taxonomy
Unit of measure
Mapping
Line item
46. Native XML language for processing XML documents into other forms - a template matching language
XBRL specification
Standard label
Tag
XSLT
47. calculation relationship attribute
Validation
DTS
Weight
Complex Element Definition
48. Discoverable Taxonomy Set
Context
XBRL
Prefix or namespace prefix
DTS
49. Define the type of data to be tagged with the element name
Prefix or namespace prefix
Validation
XML (Extensible markup language)
Type or data type
50. Used to associate labes to elements
Label relationships file
Line item
Instance or instance document
Tag