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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. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
XLink
Calculation relationships
Fact
2. XBRL technical term for a relationships file
Linkbase
Presentation relationships
Attribute
XBRL US GAAP Taxonomies v1.0
3. A meta-language used to create vocabularies such as XBRL and UBL
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
Presentations relationships file
XML (Extensible markup language)
4. Extensible business reporting language - vocabulary used for financial reporting.
Caculation LinkBase
Instance or instance document
XBRL
Calculation relationships file
5. top level of a tree
Concept
Standard label
Root
XSLT
6. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Presentation relationships
SEC Extension Taxonomy
Tag
Abstract
7. File containing only calculation relationships
Unit of measure
Period type
Extension taxonomy
Calculation relationships file
8. Defines the organizational relationships of elements using parent-child heirarchies
decimals="INF" or decimals="2"
Complex Element Definition
Presentations relationships file
XLink
9. Detailed description of XML syntax
Scripting Code elements
XBRL specification
Type or data type
Common Basic Components Schema
10. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Label type
Type or data type
Reference relationships file
11. Uses attributes to describe relationships between elements
XLink
Label relationships file
Label type
Predefined UBL elements
12. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Decimal
Imputed value
XBRL US GAAP Taxonomies v1.0
13. Value that isn't specifically provided - but could be calculated
XLink
Imputed value
Instance or instance document
SEC Extension Taxonomy
14. Multideminsional table
Prefix or namespace prefix
SEC
FRTA
Hypercube
15. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Period type
IFRS Instance Document
StyleSheet
16. Used to associate labes to elements
link:roleType
Period type
Weight
Label relationships file
17. Occurence in an instance document
Instance or instance document
IFRS Instance Document
Complex Element Definition
Fact
18. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Suppress
Linkbase
Validation
19. Human readable description of a reporting concept
Group or relationship group
XLink
Mapping
Element definition
20. Same structure as XBRL Instance; different Taxonomy
Mapping
IFRS Instance Document
Label relationships file
Prefix or namespace prefix
21. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
XSLT
Calculation relationships file
SEC Extension Taxonomy
22. Attribute of a monetary item type
XML (Extensible markup language)
Decimal
Weight
Balance
23. technical term for an element declaration file
Calculation relationships
Schema
Label
Presentation relationships
24. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Hypercube
Abstract
Weight
25. calculation relationship attribute
Weight
SEC
Abstract
Fact
26. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Root
Group or relationship group
Linkbase
27. Reusable data components - that can be used as needed in each of the UBL documents
Calculation relationships
XLink
XBRL US GAAP Taxonomies v1.0
Predefined UBL elements
28. Human readable name for an element
XSLT
Complex Element Definition
Label
XBRL
29. XML file that contains business reporting information
Instance or instance document
Item
Label type
Root
30. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
SEC
Element names file
Balance
31. Units in which numeric items have been measured
Abstract
Hierarchy
Imputed value
Unit of measure
32. taxonomies for companies that report using US GAAP
link:roleType
XBRL Specification 2.1
DTS
XBRL US GAAP Taxonomies v1.0
33. Property of an element
Element
Attribute
StyleSheet
Presentation relationships
34. Associates references with authoritative literature with elements
Suppress
Imputed value
Unit of measure
Reference relationships file
35. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Context
Difference between US-GAAP & IFRS GAAP is rules based
Imputed value
Taxonomy
36. Defines Simple Elements and Complex (attribute Elements)
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Element definition
Common Basic Components Schema
37. Default label for an element
Standard label
UBL
Balance
Extension taxonomy
38. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Label relationships file
XBRL US GAAP Taxonomies v1.0
Instance or instance document
39. Data type indicatign the element is stated in whole numbers
Instance or instance document
Taxonomy
Integer
Line item
40. Report specific information required by XBRL
Name
Context
StyleSheet
Hierarchy
41. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Specification 2.1
Mapping
42. Used to express and navigate relationships
XBRL US GAAP Taxonomies v1.0
Scripting Code elements
Mapping
Hierarchy
43. kind of element
Suppress
Item
XBRL Taxonomy
Label
44. Highest level of parent child heirarchy used to categorize item relationships
Fact
Label
XBRL Taxonomy
Group or relationship group
45. shorthand sequence of letter for a namespace
Item
FRTA
Decimal
Prefix or namespace prefix
46. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
SEC
XSLT
Hypercube
47. Follows link:linkbaseRef
Context
Fact
Root
link:roleType
48. Unique identifier of an element in a taxonomy
Integer
Name
Context
Mapping
49. Elements that appear on the rows of a table
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
Line item
XBRL
50. Express the number of decimal places
Schema
Abstract
Decimal
XBRL specification