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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. Detailed description of XML syntax
Calculation relationships
Presentation relationships
Unit of measure
XBRL specification
2. taxonomies for companies that report using US GAAP
FRTA
XBRL US GAAP Taxonomies v1.0
XML (Extensible markup language)
schemaRef
3. kind of element
Common Aggregate Components Schema
Item
Context
Hierarchy
4. A meta-language used to create vocabularies such as XBRL and UBL
Type or data type
XML (Extensible markup language)
Calculation relationships
XBRL Specification 2.1
5. Process of checking that instance documents meet the rules of XBRL specification
Label type
Validation
Calculation relationships
Scripting Code elements
6. Report specific information required by XBRL
Scripting Code elements
FRTA
XBRL specification
Context
7. technical term for an element declaration file
DTS
link:roleType
Schema
Type or data type
8. Follows link:linkbaseRef
SEC Extension Taxonomy
Prefix or namespace prefix
link:roleType
Integer
9. Distinguishing name for each distinct element
Balance
Label type
XBRL Specification 2.1
XBRL specification
10. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
schemaRef
SEC Extension Taxonomy
Complex Element Definition
Group or relationship group
11. Elements that appear on the rows of a table
Line item
Type or data type
Instance or instance document
XBRL
12. Describes a unit of data in an instance document // to apply markup to an instance document
Imputed value
Tag
Label relationships file
Unit of measure
13. Vocabulary used for business documents.
Render or rendering
UBL
Integer
XML (Extensible markup language)
14. Multideminsional table
Label relationships file
Scripting Code elements
Hypercube
Predefined UBL elements
15. Guides the creation and use of taxonomies by presenting a recommended design architecture
Imputed value
XML (Extensible markup language)
FRTA
Scripting Code elements
16. XML file that contains business reporting information
Integer
Instance or instance document
XSLT
SEC
17. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
DTS
SEC Extension Taxonomy
Schema
18. top level of a tree
Balance
Schema
Root
Element definition
19. Discoverable Taxonomy Set
DTS
Integer
decimals="INF" or decimals="2"
Context
20. Property of an element
XBRL specification
Attribute
Period type
Unit of measure
21. File containing only calculation relationships
StyleSheet
Decimal
Calculation relationships file
Label type
22. Define the type of data to be tagged with the element name
Hypercube
XLink
Weight
Type or data type
23. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Item
XBRL Taxonomy
Scripting Code elements
Balance
24. Extensible business reporting language - vocabulary used for financial reporting.
Abstract
Unit of measure
XBRL
Name
25. XSLTA method of presenting the data in an instance document
Taxonomy
Presentation LinkBase
Standard label
Context
26. XBRL technical term for a relationships file
Complex Element Definition
SEC Extension Taxonomy
Linkbase
XBRL US GAAP Taxonomies v1.0
27. Decimal attribute for "accurate value"
Presentation relationships
XBRL Instance Document .xml
decimals="INF" or decimals="2"
Fact
28. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
XBRL Instance Document .xml
XBRL Specification 2.1
Common Basic Components Schema
29. Unique identifier of an element in a taxonomy
link:roleType
Context
Scripting Code elements
Name
30. Highest level of parent child heirarchy used to categorize item relationships
Name
UBL
Group or relationship group
Suppress
31. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Hypercube
Concept
Abstract
SEC
32. Declares Name - Type and Structure (sequence)
Simple Element Definition
XML (Extensible markup language)
Unit of measure
Complex Element Definition
33. shorthand sequence of letter for a namespace
Taxonomy
Prefix or namespace prefix
Presentations relationships file
Line item
34. Native XML language for processing XML documents into other forms - a template matching language
Element
XSLT
Calculation relationships file
Concept
35. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
SEC Extension Taxonomy
Item
Integer
schemaRef
36. Determining the elements that correspond to lines and columns in a financial statement
XBRL Instance Document .xml
Label type
Mapping
Item
37. Attribute of a monetary item type
Balance
Imputed value
Mapping
Element
38. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element definition
Period type
Unit of measure
Presentations relationships file
39. Associates references with authoritative literature with elements
Presentation LinkBase
Concept
Abstract
Reference relationships file
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Specification 2.1
Line item
Label
Abstract
41. Express the number of decimal places
Weight
Decimal
schemaRef
Schema
42. Defines the organizational relationships of elements using parent-child heirarchies
Schema
Item
Presentations relationships file
Label type
43. XBRL technical term for element
Calculation relationships file
IFRS Instance Document
Concept
DTS
44. IFRS is principles based
Instance or instance document
IFRS Instance Document
DTS
Difference between US-GAAP & IFRS GAAP is rules based
45. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
SEC
Scripting Code elements
FRTA
46. Defines XBRL elements and their attributes
Element names file
Type or data type
XLink
XML (Extensible markup language)
47. Formatting instructions for data in the instance document
Common Aggregate Components Schema
StyleSheet
SEC Extension Taxonomy
Name
48. Used to express and navigate relationships
Element names file
Hierarchy
StyleSheet
Line item
49. XBRL components
FRTA
Suppress
Element
Difference between US-GAAP & IFRS GAAP is rules based
50. Data type indicatign the element is stated in whole numbers
Item
Prefix or namespace prefix
Integer
Taxonomy