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