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