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