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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. Highest level of parent child heirarchy used to categorize item relationships
Balance
decimals="INF" or decimals="2"
Group or relationship group
XBRL Instance Document .xml
2. Property of an element
Context
Attribute
Calculation relationships file
Common Basic Components Schema
3. Default label for an element
DTS
Standard label
Complex Element Definition
Type or data type
4. Defines XBRL elements and their attributes
Render or rendering
Mapping
Element names file
UBL
5. Vocabulary used for business documents.
Presentation relationships
UBL
Standard label
XBRL Instance Document .xml
6. Attribute of an element that reflects whether it is reported as an instant or duration time period
XML (Extensible markup language)
Reference relationships file
Common Aggregate Components Schema
Period type
7. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Common Basic Components Schema
Presentation LinkBase
Calculation relationships
8. Same structure as XBRL Instance; different Taxonomy
Element names file
Reference relationships file
IFRS Instance Document
Type or data type
9. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Group or relationship group
Simple Element Definition
Context information
10. Unique identifier of an element in a taxonomy
Integer
Calculation relationships
Name
Element names file
11. kind of element
Item
Abstract
Group or relationship group
SEC
12. Multideminsional table
Difference between US-GAAP & IFRS GAAP is rules based
Validation
Presentation relationships
Hypercube
13. Express the number of decimal places
XBRL Taxonomy
Caculation LinkBase
Element names file
Decimal
14. Defines Complex (Parent) Elements
Concept
Fact
Common Aggregate Components Schema
Imputed value
15. Uses attributes to describe relationships between elements
IFRS Instance Document
XLink
Complex Element Definition
XSLT
16. taxonomies for companies that report using US GAAP
Label relationships file
XBRL Instance Document .xml
Integer
XBRL US GAAP Taxonomies v1.0
17. Human readable name for an element
Prefix or namespace prefix
DTS
Label
Calculation relationships file
18. calculation relationship attribute
Hypercube
Weight
Balance
Calculation relationships
19. XBRL technical term for element
Predefined UBL elements
Concept
Linkbase
Suppress
20. Defines Simple Elements and Complex (attribute Elements)
XBRL Instance Document .xml
Common Basic Components Schema
Render or rendering
Context
21. Remove a parent-child relationship - just made ineffectual
Suppress
Caculation LinkBase
Unit of measure
StyleSheet
22. XBRL technical term for a relationships file
Caculation LinkBase
Linkbase
Context
Imputed value
23. Defines the organizational relationships of elements using parent-child heirarchies
XLink
Render or rendering
Common Aggregate Components Schema
Presentations relationships file
24. Associates references with authoritative literature with elements
Reference relationships file
Label type
Common Basic Components Schema
Render or rendering
25. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XSLT
Calculation relationships file
SEC
XBRL US GAAP Taxonomies v1.0
26. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Instance or instance document
Common Aggregate Components Schema
XML (Extensible markup language)
27. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Line item
Type or data type
SEC Extension Taxonomy
Element names file
28. Define the type of data to be tagged with the element name
Type or data type
Extension taxonomy
XML (Extensible markup language)
decimals="INF" or decimals="2"
29. Describes a unit of data in an instance document // to apply markup to an instance document
DTS
Label type
Hypercube
Tag
30. Discoverable Taxonomy Set
DTS
Extension taxonomy
Validation
XBRL US GAAP Taxonomies v1.0
31. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Item
link:roleType
Presentation relationships
Label type
32. Detailed description of XML syntax
Element names file
Context
XBRL specification
IFRS Instance Document
33. Declares Name - Type and Structure (sequence)
Element definition
Complex Element Definition
Element names file
Extension taxonomy
34. Attribute of a monetary item type
Line item
DTS
FRTA
Balance
35. Used to express and navigate relationships
Unit of measure
Hierarchy
DTS
schemaRef
36. Rules and Syntax for XBRL Instance Documents and Taxonomies
IFRS Instance Document
XBRL Specification 2.1
Presentations relationships file
DTS
37. Occurence in an instance document
Fact
Element
XBRL
Context information
38. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL US GAAP Taxonomies v1.0
Instance or instance document
Common Basic Components Schema
Scripting Code elements
39. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Validation
Mapping
Element names file
40. Units in which numeric items have been measured
UBL
Unit of measure
Label relationships file
Concept
41. XSLTA method of presenting the data in an instance document
Prefix or namespace prefix
Simple Element Definition
Weight
Presentation LinkBase
42. Defines elements and relationships; schema for a particular reporting group
Line item
Imputed value
XBRL Taxonomy
Reference relationships file
43. File containing only calculation relationships
StyleSheet
Schema
Common Aggregate Components Schema
Calculation relationships file
44. Process of checking that instance documents meet the rules of XBRL specification
Validation
XBRL Instance Document .xml
Simple Element Definition
Context information
45. Formatting instructions for data in the instance document
SEC
Root
StyleSheet
Complex Element Definition
46. Human readable description of a reporting concept
Element definition
Context information
Imputed value
Predefined UBL elements
47. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Attribute
schemaRef
Presentation relationships
Element names file
48. Determining the elements that correspond to lines and columns in a financial statement
Decimal
FRTA
Mapping
Group or relationship group
49. top level of a tree
Root
Reference relationships file
Tag
Validation
50. Declares Name and Type: string - integer - date and decimal
XBRL Instance Document .xml
Simple Element Definition
StyleSheet
XBRL Taxonomy