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