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