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