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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. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Calculation relationships
decimals="INF" or decimals="2"
Type or data type
2. Distinguishing name for each distinct element
Label type
Context information
Complex Element Definition
Decimal
3. Define the type of data to be tagged with the element name
Item
Group or relationship group
XBRL
Type or data type
4. XBRL components
Label
Element
Concept
Context
5. Multideminsional table
Hypercube
SEC Extension Taxonomy
Common Basic Components Schema
XBRL Specification 2.1
6. Process an instance document into a layout that facilitates readability and understanding of its contents
Name
Render or rendering
Hierarchy
Element
7. Occurence in an instance document
Label type
Name
Fact
Calculation relationships file
8. Reusable data components - that can be used as needed in each of the UBL documents
Presentations relationships file
Reference relationships file
Abstract
Predefined UBL elements
9. kind of element
XBRL Specification 2.1
Item
XBRL
decimals="INF" or decimals="2"
10. A meta-language used to create vocabularies such as XBRL and UBL
SEC Extension Taxonomy
XML (Extensible markup language)
Suppress
Simple Element Definition
11. File containing only calculation relationships
Item
Label
Label relationships file
Calculation relationships file
12. Default label for an element
Decimal
XSLT
Standard label
Label type
13. Decimal attribute for "accurate value"
Name
Scripting Code elements
Instance or instance document
decimals="INF" or decimals="2"
14. top level of a tree
XBRL Taxonomy
XBRL specification
Root
Type or data type
15. Attribute of an element that reflects whether it is reported as an instant or duration time period
Context
Period type
SEC
Tag
16. Report specific information required by XBRL
Linkbase
Label
XBRL Instance Document .xml
Context
17. XBRL technical term for a relationships file
Linkbase
Context
Item
Element definition
18. Process of checking that instance documents meet the rules of XBRL specification
Validation
StyleSheet
Presentation LinkBase
Label relationships file
19. Determining the elements that correspond to lines and columns in a financial statement
Common Aggregate Components Schema
SEC
Mapping
Schema
20. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Standard label
Taxonomy
Presentation relationships
Common Basic Components Schema
21. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Taxonomy
Group or relationship group
XML (Extensible markup language)
22. Used to express and navigate relationships
Fact
Suppress
decimals="INF" or decimals="2"
Hierarchy
23. Additive relationships netween numeric items expressed as parent-child heirarchies
Validation
Line item
Extension taxonomy
Calculation relationships
24. Defines the organizational relationships of elements using parent-child heirarchies
Render or rendering
decimals="INF" or decimals="2"
Unit of measure
Presentations relationships file
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Type or data type
schemaRef
DTS
Concept
26. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
UBL
XBRL US GAAP Taxonomies v1.0
Group or relationship group
27. Express the number of decimal places
Abstract
Decimal
FRTA
XLink
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
SEC Extension Taxonomy
Caculation LinkBase
Fact
Context information
29. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Standard label
Validation
Item
30. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Hypercube
Scripting Code elements
Unit of measure
Render or rendering
31. shorthand sequence of letter for a namespace
Label type
XSLT
Prefix or namespace prefix
Taxonomy
32. Footnote Disclosures Tagging found in ______.
Root
XBRL Instance Document .xml
Label relationships file
Type or data type
33. Formatting instructions for data in the instance document
Simple Element Definition
StyleSheet
Root
Context
34. taxonomies for companies that report using US GAAP
Type or data type
Context information
XBRL US GAAP Taxonomies v1.0
Label relationships file
35. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Element
Integer
Abstract
XML (Extensible markup language)
36. Defines Complex (Parent) Elements
Common Aggregate Components Schema
XBRL Instance Document .xml
Balance
Context
37. Discoverable Taxonomy Set
Presentation LinkBase
DTS
Suppress
Root
38. Human readable name for an element
XML (Extensible markup language)
Caculation LinkBase
Label
XBRL Instance Document .xml
39. Defines XBRL elements and their attributes
Element names file
Suppress
Reference relationships file
Linkbase
40. Units in which numeric items have been measured
Unit of measure
schemaRef
XBRL Instance Document .xml
StyleSheet
41. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Validation
decimals="INF" or decimals="2"
Scripting Code elements
Context information
42. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Extension taxonomy
Presentation LinkBase
Imputed value
43. Human readable description of a reporting concept
Element definition
Type or data type
Label type
Calculation relationships
44. Declares Name - Type and Structure (sequence)
Complex Element Definition
Label type
XBRL specification
Prefix or namespace prefix
45. Vocabulary used for business documents.
Element
DTS
UBL
Simple Element Definition
46. Follows link:linkbaseRef
Scripting Code elements
Balance
Standard label
link:roleType
47. Unique identifier of an element in a taxonomy
Period type
Instance or instance document
Name
XLink
48. Property of an element
Prefix or namespace prefix
Scripting Code elements
Root
Attribute
49. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Linkbase
Taxonomy
Context
StyleSheet
50. XSLTA method of presenting the data in an instance document
Mapping
Presentation LinkBase
Label
Difference between US-GAAP & IFRS GAAP is rules based