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