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