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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. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Tag
Imputed value
Complex Element Definition
2. Defines the organizational relationships of elements using parent-child heirarchies
XBRL Instance Document .xml
Presentations relationships file
FRTA
Common Aggregate Components Schema
3. Discoverable Taxonomy Set
DTS
schemaRef
Standard label
Item
4. Declares Name - Type and Structure (sequence)
Complex Element Definition
Common Aggregate Components Schema
Group or relationship group
Simple Element Definition
5. Guides the creation and use of taxonomies by presenting a recommended design architecture
Context
Context information
Mapping
FRTA
6. Associates references with authoritative literature with elements
Reference relationships file
Label relationships file
Hierarchy
Taxonomy
7. The facts in a instance document are surrounded by the ________(entity - time period - currency)
schemaRef
XLink
Predefined UBL elements
Context information
8. Defines XBRL elements and their attributes
XBRL US GAAP Taxonomies v1.0
Element names file
Render or rendering
Tag
9. shorthand sequence of letter for a namespace
Simple Element Definition
Prefix or namespace prefix
IFRS Instance Document
Fact
10. Footnote Disclosures Tagging found in ______.
Suppress
UBL
XBRL Instance Document .xml
Fact
11. Allows users to add to a published taxonomy to define new elements
Group or relationship group
Extension taxonomy
XBRL Specification 2.1
Attribute
12. Same structure as XBRL Instance; different Taxonomy
Standard label
IFRS Instance Document
Presentation relationships
Common Basic Components Schema
13. Process of checking that instance documents meet the rules of XBRL specification
Element names file
Label relationships file
Validation
XBRL Instance Document .xml
14. File containing only calculation relationships
IFRS Instance Document
Render or rendering
Period type
Calculation relationships file
15. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL Specification 2.1
Common Basic Components Schema
Root
Calculation relationships
16. Rules and Syntax for XBRL Instance Documents and Taxonomies
UBL
XBRL Specification 2.1
DTS
Weight
17. top level of a tree
Root
Balance
Label type
UBL
18. Express the number of decimal places
Complex Element Definition
schemaRef
Decimal
XBRL
19. XBRL technical term for element
Imputed value
Standard label
XML (Extensible markup language)
Concept
20. Defines Simple Elements and Complex (attribute Elements)
IFRS Instance Document
Weight
Concept
Common Basic Components Schema
21. Describes a unit of data in an instance document // to apply markup to an instance document
Name
Tag
Label
Mapping
22. Defines Complex (Parent) Elements
Line item
Common Aggregate Components Schema
Reference relationships file
UBL
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Period type
XLink
Render or rendering
Hypercube
24. Attribute of an element that reflects whether it is reported as an instant or duration time period
Complex Element Definition
Label relationships file
Weight
Period type
25. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Context
Mapping
SEC Extension Taxonomy
DTS
26. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Render or rendering
decimals="INF" or decimals="2"
Caculation LinkBase
schemaRef
27. Multideminsional table
Hypercube
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
Concept
28. Native XML language for processing XML documents into other forms - a template matching language
Simple Element Definition
Common Basic Components Schema
Root
XSLT
29. Decimal attribute for "accurate value"
DTS
decimals="INF" or decimals="2"
Abstract
Label
30. Detailed description of XML syntax
XBRL specification
Scripting Code elements
Linkbase
decimals="INF" or decimals="2"
31. Vocabulary used for business documents.
Predefined UBL elements
Decimal
UBL
Presentation relationships
32. Reusable data components - that can be used as needed in each of the UBL documents
SEC Extension Taxonomy
Schema
Predefined UBL elements
Calculation relationships file
33. Define the type of data to be tagged with the element name
DTS
Fact
Weight
Type or data type
34. A meta-language used to create vocabularies such as XBRL and UBL
Decimal
XML (Extensible markup language)
Standard label
XBRL specification
35. Unique identifier of an element in a taxonomy
Name
Validation
Instance or instance document
DTS
36. Units in which numeric items have been measured
Balance
Difference between US-GAAP & IFRS GAAP is rules based
Unit of measure
Reference relationships file
37. Data type indicatign the element is stated in whole numbers
Simple Element Definition
Unit of measure
Integer
Item
38. technical term for an element declaration file
Fact
Schema
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
39. Occurence in an instance document
XLink
Fact
Render or rendering
XSLT
40. calculation relationship attribute
Hierarchy
Render or rendering
XBRL Instance Document .xml
Weight
41. XSLTA method of presenting the data in an instance document
Item
Group or relationship group
Element names file
Presentation LinkBase
42. Value that isn't specifically provided - but could be calculated
Decimal
Calculation relationships file
Imputed value
Period type
43. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Name
Extension taxonomy
DTS
schemaRef
44. Follows link:linkbaseRef
FRTA
Group or relationship group
link:roleType
Context
45. Formatting instructions for data in the instance document
StyleSheet
Integer
Label relationships file
Simple Element Definition
46. Uses attributes to describe relationships between elements
Period type
XLink
Common Basic Components Schema
Mapping
47. Attribute of a monetary item type
Balance
Standard label
Item
XLink
48. Default label for an element
XSLT
Type or data type
Schema
Standard label
49. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
DTS
Type or data type
Fact
50. Determining the elements that correspond to lines and columns in a financial statement
XBRL Specification 2.1
Label
DTS
Mapping