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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. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Standard label
Taxonomy
Integer
Decimal
2. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Hierarchy
Complex Element Definition
XBRL Specification 2.1
3. File containing only calculation relationships
Taxonomy
Calculation relationships file
SEC Extension Taxonomy
XBRL specification
4. top level of a tree
Root
Presentation relationships
Suppress
SEC Extension Taxonomy
5. Determining the elements that correspond to lines and columns in a financial statement
Schema
Prefix or namespace prefix
Hypercube
Mapping
6. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Mapping
7. Declares Name and Type: string - integer - date and decimal
Context
Standard label
Simple Element Definition
Suppress
8. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Mapping
SEC
Concept
XSLT
9. Distinguishing name for each distinct element
IFRS Instance Document
Hierarchy
Label type
Mapping
10. Human readable description of a reporting concept
Element definition
Predefined UBL elements
XBRL specification
Caculation LinkBase
11. Occurence in an instance document
Fact
StyleSheet
XLink
Calculation relationships file
12. Defines elements and relationships; schema for a particular reporting group
Line item
SEC
FRTA
XBRL Taxonomy
13. XBRL technical term for a relationships file
XLink
Linkbase
decimals="INF" or decimals="2"
Integer
14. Defines XBRL elements and their attributes
Hypercube
Element names file
XBRL specification
Linkbase
15. Uses attributes to describe relationships between elements
Reference relationships file
Abstract
XLink
Period type
16. XBRL components
Element
Hypercube
Suppress
Period type
17. Reusable data components - that can be used as needed in each of the UBL documents
SEC Extension Taxonomy
Predefined UBL elements
XBRL Specification 2.1
Group or relationship group
18. A meta-language used to create vocabularies such as XBRL and UBL
Predefined UBL elements
Context
XML (Extensible markup language)
Presentation relationships
19. Guides the creation and use of taxonomies by presenting a recommended design architecture
Integer
Concept
FRTA
Label
20. Discoverable Taxonomy Set
Period type
UBL
Weight
DTS
21. taxonomies for companies that report using US GAAP
Concept
Taxonomy
Common Basic Components Schema
XBRL US GAAP Taxonomies v1.0
22. Elements that appear on the rows of a table
Context information
XBRL US GAAP Taxonomies v1.0
Line item
Element names file
23. Defines Complex (Parent) Elements
schemaRef
Common Aggregate Components Schema
Element names file
Hierarchy
24. XBRL technical term for element
XML (Extensible markup language)
Label relationships file
Common Basic Components Schema
Concept
25. technical term for an element declaration file
Scripting Code elements
XBRL specification
StyleSheet
Schema
26. Value that isn't specifically provided - but could be calculated
FRTA
Imputed value
Common Aggregate Components Schema
XBRL specification
27. Detailed description of XML syntax
XBRL US GAAP Taxonomies v1.0
Predefined UBL elements
UBL
XBRL specification
28. Same structure as XBRL Instance; different Taxonomy
Concept
Root
IFRS Instance Document
link:roleType
29. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Instance or instance document
Scripting Code elements
XLink
Predefined UBL elements
30. Used to associate labes to elements
Taxonomy
Label relationships file
Element
Render or rendering
31. Data type indicatign the element is stated in whole numbers
Label
Presentations relationships file
Integer
Linkbase
32. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Fact
Standard label
Extension taxonomy
33. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Weight
SEC Extension Taxonomy
Calculation relationships
link:roleType
34. Vocabulary used for business documents.
Integer
Attribute
Abstract
UBL
35. Allows users to add to a published taxonomy to define new elements
Schema
Extension taxonomy
Instance or instance document
Name
36. Remove a parent-child relationship - just made ineffectual
Attribute
XSLT
Suppress
Concept
37. Process of checking that instance documents meet the rules of XBRL specification
Validation
Context
Balance
XBRL Instance Document .xml
38. Associates references with authoritative literature with elements
Reference relationships file
link:roleType
Presentation relationships
XBRL Specification 2.1
39. Decimal attribute for "accurate value"
Label relationships file
decimals="INF" or decimals="2"
Simple Element Definition
Extension taxonomy
40. Additive relationships netween numeric items expressed as parent-child heirarchies
Label type
Common Aggregate Components Schema
Calculation relationships
Standard label
41. Property of an element
Unit of measure
XBRL US GAAP Taxonomies v1.0
Attribute
decimals="INF" or decimals="2"
42. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Suppress
Mapping
Instance or instance document
43. Used to express and navigate relationships
Standard label
SEC Extension Taxonomy
Fact
Hierarchy
44. Multideminsional table
Caculation LinkBase
Hypercube
XBRL
UBL
45. XSLTA method of presenting the data in an instance document
Presentation LinkBase
decimals="INF" or decimals="2"
Schema
XBRL Taxonomy
46. Native XML language for processing XML documents into other forms - a template matching language
Period type
Type or data type
XSLT
XLink
47. Attribute of a monetary item type
FRTA
Balance
schemaRef
Presentation LinkBase
48. Defines the organizational relationships of elements using parent-child heirarchies
Weight
Presentations relationships file
Name
Presentation relationships
49. Express the number of decimal places
Concept
Decimal
Unit of measure
XBRL
50. Default label for an element
Common Basic Components Schema
Standard label
UBL
XBRL