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