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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. Used to associate labes to elements
Hierarchy
Label relationships file
schemaRef
SEC
2. Uses attributes to describe relationships between elements
XBRL US GAAP Taxonomies v1.0
Caculation LinkBase
Reference relationships file
XLink
3. Vocabulary used for business documents.
UBL
Integer
Label relationships file
StyleSheet
4. Discoverable Taxonomy Set
Predefined UBL elements
DTS
Group or relationship group
Caculation LinkBase
5. Data type indicatign the element is stated in whole numbers
Integer
Weight
Hypercube
schemaRef
6. Process of checking that instance documents meet the rules of XBRL specification
Context information
StyleSheet
SEC
Validation
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Hypercube
XBRL
Fact
SEC
8. XBRL technical term for a relationships file
XBRL specification
Common Aggregate Components Schema
Reference relationships file
Linkbase
9. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Linkbase
Reference relationships file
link:roleType
10. Remove a parent-child relationship - just made ineffectual
Root
Suppress
FRTA
XBRL Instance Document .xml
11. Declares Name - Type and Structure (sequence)
IFRS Instance Document
Abstract
Common Basic Components Schema
Complex Element Definition
12. kind of element
Common Aggregate Components Schema
Calculation relationships
Item
Suppress
13. Process an instance document into a layout that facilitates readability and understanding of its contents
Context
XLink
Linkbase
Render or rendering
14. XBRL components
Label type
FRTA
Element
Hierarchy
15. Default label for an element
Standard label
Prefix or namespace prefix
Root
SEC Extension Taxonomy
16. File containing only calculation relationships
Tag
Calculation relationships file
XBRL
Presentation relationships
17. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Simple Element Definition
Context
Abstract
18. Additive relationships netween numeric items expressed as parent-child heirarchies
Common Aggregate Components Schema
Render or rendering
Calculation relationships
Instance or instance document
19. Define the type of data to be tagged with the element name
Hypercube
Type or data type
Calculation relationships file
StyleSheet
20. XML file that contains business reporting information
XBRL specification
Validation
Instance or instance document
Schema
21. XBRL technical term for element
Validation
Concept
Schema
Prefix or namespace prefix
22. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Label relationships file
Label
Attribute
23. Footnote Disclosures Tagging found in ______.
SEC Extension Taxonomy
XBRL
XBRL Instance Document .xml
Reference relationships file
24. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Mapping
Calculation relationships
Render or rendering
25. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Hierarchy
Suppress
SEC Extension Taxonomy
26. Units in which numeric items have been measured
Concept
Unit of measure
XLink
XBRL Specification 2.1
27. Defines Complex (Parent) Elements
Group or relationship group
Common Aggregate Components Schema
Label
Name
28. Attribute of a monetary item type
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
Validation
Balance
29. top level of a tree
FRTA
Hierarchy
Name
Root
30. shorthand sequence of letter for a namespace
Validation
Prefix or namespace prefix
Standard label
Item
31. Follows link:linkbaseRef
Prefix or namespace prefix
link:roleType
UBL
Mapping
32. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Element
Taxonomy
UBL
33. Formatting instructions for data in the instance document
XML (Extensible markup language)
Hypercube
Simple Element Definition
StyleSheet
34. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Hypercube
Concept
Presentation relationships
Item
35. Elements that appear on the rows of a table
Line item
XBRL specification
Integer
Context
36. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Fact
Element definition
SEC Extension Taxonomy
Instance or instance document
37. IFRS is principles based
Weight
Schema
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
38. Unique identifier of an element in a taxonomy
Name
Suppress
Period type
Decimal
39. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL Specification 2.1
decimals="INF" or decimals="2"
Simple Element Definition
Period type
40. Reusable data components - that can be used as needed in each of the UBL documents
XBRL US GAAP Taxonomies v1.0
Element definition
UBL
Predefined UBL elements
41. Human readable description of a reporting concept
SEC Extension Taxonomy
Render or rendering
Element definition
Name
42. Defines XBRL elements and their attributes
XBRL
Element
Element names file
Weight
43. Human readable name for an element
Element names file
StyleSheet
Label
XBRL US GAAP Taxonomies v1.0
44. Multideminsional table
Calculation relationships
DTS
Schema
Hypercube
45. Detailed description of XML syntax
Root
XBRL specification
Presentation LinkBase
Scripting Code elements
46. technical term for an element declaration file
Weight
Label
Reference relationships file
Schema
47. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Element
Hypercube
Caculation LinkBase
48. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
XBRL Instance Document .xml
Element names file
Presentation LinkBase
49. Declares Name and Type: string - integer - date and decimal
XBRL US GAAP Taxonomies v1.0
StyleSheet
Simple Element Definition
Period type
50. Rules and Syntax for XBRL Instance Documents and Taxonomies
Validation
XBRL Specification 2.1
StyleSheet
schemaRef