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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. Discoverable Taxonomy Set
Calculation relationships
DTS
Abstract
Imputed value
2. Used to express and navigate relationships
XBRL
Validation
UBL
Hierarchy
3. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Scripting Code elements
schemaRef
DTS
Calculation relationships
4. Highest level of parent child heirarchy used to categorize item relationships
SEC
XBRL Instance Document .xml
Decimal
Group or relationship group
5. technical term for an element declaration file
XLink
Hypercube
Context
Schema
6. calculation relationship attribute
Element definition
Label relationships file
Weight
FRTA
7. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Attribute
Linkbase
UBL
8. Express the number of decimal places
Decimal
Scripting Code elements
Integer
Predefined UBL elements
9. Reusable data components - that can be used as needed in each of the UBL documents
XLink
Presentation relationships
XBRL Instance Document .xml
Predefined UBL elements
10. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Caculation LinkBase
Predefined UBL elements
Render or rendering
Context information
11. Defines elements and relationships; schema for a particular reporting group
Suppress
XSLT
XBRL Taxonomy
Attribute
12. Value that isn't specifically provided - but could be calculated
Render or rendering
Presentation relationships
Imputed value
Group or relationship group
13. Guides the creation and use of taxonomies by presenting a recommended design architecture
Calculation relationships
FRTA
XBRL Instance Document .xml
Standard label
14. XBRL components
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
Line item
Element
15. Associates references with authoritative literature with elements
Presentation LinkBase
Common Basic Components Schema
Schema
Reference relationships file
16. top level of a tree
Type or data type
Root
Taxonomy
Unit of measure
17. Additive relationships netween numeric items expressed as parent-child heirarchies
Type or data type
Context
Calculation relationships
Render or rendering
18. XML file that contains business reporting information
link:roleType
Instance or instance document
XBRL Instance Document .xml
Complex Element Definition
19. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Validation
Caculation LinkBase
Context
schemaRef
20. Describes a unit of data in an instance document // to apply markup to an instance document
XSLT
Tag
UBL
Common Basic Components Schema
21. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Caculation LinkBase
Instance or instance document
Type or data type
22. A meta-language used to create vocabularies such as XBRL and UBL
Element definition
Attribute
XML (Extensible markup language)
Label relationships file
23. kind of element
Caculation LinkBase
Item
Scripting Code elements
Label relationships file
24. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Decimal
Scripting Code elements
Element names file
Instance or instance document
25. Uses attributes to describe relationships between elements
XLink
decimals="INF" or decimals="2"
Root
Item
26. Defines Complex (Parent) Elements
IFRS Instance Document
Type or data type
Common Aggregate Components Schema
FRTA
27. Unique identifier of an element in a taxonomy
Imputed value
Presentation LinkBase
DTS
Name
28. Remove a parent-child relationship - just made ineffectual
Abstract
Reference relationships file
Suppress
Extension taxonomy
29. Attribute of a monetary item type
Integer
IFRS Instance Document
Taxonomy
Balance
30. Declares Name - Type and Structure (sequence)
Concept
Mapping
Label relationships file
Complex Element Definition
31. Allows users to add to a published taxonomy to define new elements
Concept
Extension taxonomy
Suppress
Presentation LinkBase
32. Human readable description of a reporting concept
FRTA
Calculation relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
33. Units in which numeric items have been measured
Suppress
schemaRef
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
34. shorthand sequence of letter for a namespace
Scripting Code elements
Prefix or namespace prefix
schemaRef
Schema
35. Formatting instructions for data in the instance document
StyleSheet
Common Basic Components Schema
XBRL specification
XBRL
36. Follows link:linkbaseRef
Element definition
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
Concept
37. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentations relationships file
Period type
Root
XBRL Specification 2.1
38. Data type indicatign the element is stated in whole numbers
Label
Integer
Group or relationship group
XBRL Taxonomy
39. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Render or rendering
SEC
decimals="INF" or decimals="2"
Calculation relationships file
40. XSLTA method of presenting the data in an instance document
Prefix or namespace prefix
Presentation LinkBase
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
41. Property of an element
Calculation relationships
Simple Element Definition
Abstract
Attribute
42. Rules and Syntax for XBRL Instance Documents and Taxonomies
Unit of measure
XBRL Specification 2.1
Instance or instance document
Extension taxonomy
43. Detailed description of XML syntax
Common Aggregate Components Schema
XBRL specification
Label type
Difference between US-GAAP & IFRS GAAP is rules based
44. Same structure as XBRL Instance; different Taxonomy
Complex Element Definition
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
Integer
45. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
Schema
Prefix or namespace prefix
46. File containing only calculation relationships
Extension taxonomy
XML (Extensible markup language)
Calculation relationships file
Hierarchy
47. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Common Aggregate Components Schema
Standard label
Group or relationship group
48. Human readable name for an element
XBRL
Label
Linkbase
SEC Extension Taxonomy
49. Defines XBRL elements and their attributes
Presentations relationships file
XLink
Linkbase
Element names file
50. Extensible business reporting language - vocabulary used for financial reporting.
UBL
Hierarchy
XBRL
Calculation relationships file
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