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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. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Prefix or namespace prefix
Hypercube
Calculation relationships file
2. Used to associate labes to elements
Label relationships file
Presentation relationships
XBRL US GAAP Taxonomies v1.0
Taxonomy
3. File containing only calculation relationships
XSLT
Calculation relationships file
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
SEC Extension Taxonomy
Common Basic Components Schema
Caculation LinkBase
5. Distinguishing name for each distinct element
Label type
SEC
Predefined UBL elements
Balance
6. Additive relationships netween numeric items expressed as parent-child heirarchies
Element
Calculation relationships
Name
XBRL US GAAP Taxonomies v1.0
7. Determining the elements that correspond to lines and columns in a financial statement
Group or relationship group
Concept
Mapping
Balance
8. Defines Simple Elements and Complex (attribute Elements)
XBRL Instance Document .xml
Caculation LinkBase
Common Basic Components Schema
Presentations relationships file
9. Defines the organizational relationships of elements using parent-child heirarchies
Predefined UBL elements
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
Name
10. Formatting instructions for data in the instance document
StyleSheet
Simple Element Definition
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
11. Used to express and navigate relationships
Hierarchy
XBRL
Concept
Imputed value
12. Default label for an element
Suppress
Mapping
Standard label
XBRL Instance Document .xml
13. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Hierarchy
SEC
Presentation LinkBase
Label type
14. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Presentation LinkBase
Label type
schemaRef
15. Decimal attribute for "accurate value"
Element names file
Label
decimals="INF" or decimals="2"
Group or relationship group
16. XML file that contains business reporting information
Root
Standard label
Group or relationship group
Instance or instance document
17. Elements that appear on the rows of a table
Line item
schemaRef
Extension taxonomy
Concept
18. Human readable name for an element
IFRS Instance Document
Unit of measure
Label
XBRL Specification 2.1
19. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Group or relationship group
XBRL US GAAP Taxonomies v1.0
StyleSheet
20. XSLTA method of presenting the data in an instance document
Label
Predefined UBL elements
SEC
Presentation LinkBase
21. Unique identifier of an element in a taxonomy
XLink
Context
Name
XBRL Taxonomy
22. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentations relationships file
Caculation LinkBase
Balance
XBRL Instance Document .xml
23. Detailed description of XML syntax
XBRL
Presentations relationships file
XBRL specification
Integer
24. Data type indicatign the element is stated in whole numbers
Name
Label
Integer
Hierarchy
25. Declares Name - Type and Structure (sequence)
XBRL Specification 2.1
Complex Element Definition
Simple Element Definition
Group or relationship group
26. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Standard label
Presentation relationships
Scripting Code elements
Mapping
27. Express the number of decimal places
Common Basic Components Schema
Decimal
StyleSheet
Predefined UBL elements
28. Attribute of an element that reflects whether it is reported as an instant or duration time period
Presentation LinkBase
Validation
Period type
Standard label
29. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
XSLT
Label relationships file
FRTA
30. Define the type of data to be tagged with the element name
Taxonomy
Group or relationship group
Concept
Type or data type
31. XBRL technical term for a relationships file
Presentation relationships
Linkbase
Complex Element Definition
XML (Extensible markup language)
32. Vocabulary used for business documents.
Presentations relationships file
Fact
XLink
UBL
33. Occurence in an instance document
Tag
Mapping
XBRL Taxonomy
Fact
34. Multideminsional table
Context
Attribute
decimals="INF" or decimals="2"
Hypercube
35. Attribute of a monetary item type
Decimal
Standard label
Extension taxonomy
Balance
36. Remove a parent-child relationship - just made ineffectual
UBL
Suppress
Integer
Imputed value
37. IFRS is principles based
Linkbase
Predefined UBL elements
Difference between US-GAAP & IFRS GAAP is rules based
Period type
38. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
XBRL specification
Label
SEC
39. Defines elements and relationships; schema for a particular reporting group
Complex Element Definition
Common Aggregate Components Schema
SEC Extension Taxonomy
XBRL Taxonomy
40. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
decimals="INF" or decimals="2"
Extension taxonomy
XSLT
41. technical term for an element declaration file
XSLT
Attribute
Schema
DTS
42. Reusable data components - that can be used as needed in each of the UBL documents
XBRL Instance Document .xml
Predefined UBL elements
Suppress
Context
43. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Element names file
Standard label
Calculation relationships
44. Report specific information required by XBRL
Context
DTS
Prefix or namespace prefix
Concept
45. Defines Complex (Parent) Elements
Mapping
Element names file
Complex Element Definition
Common Aggregate Components Schema
46. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XLink
Scripting Code elements
Abstract
Instance or instance document
47. calculation relationship attribute
Weight
Presentation relationships
Reference relationships file
DTS
48. Associates references with authoritative literature with elements
Reference relationships file
Common Basic Components Schema
Predefined UBL elements
Complex Element Definition
49. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
FRTA
Simple Element Definition
schemaRef
UBL
50. Follows link:linkbaseRef
Hypercube
Common Basic Components Schema
Weight
link:roleType