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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. Defines XBRL elements and their attributes
IFRS Instance Document
Element names file
Type or data type
Instance or instance document
2. calculation relationship attribute
Weight
Abstract
Unit of measure
Taxonomy
3. Occurence in an instance document
Fact
Group or relationship group
XLink
XML (Extensible markup language)
4. Used to express and navigate relationships
Concept
Extension taxonomy
Presentation relationships
Hierarchy
5. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Period type
SEC Extension Taxonomy
Suppress
link:roleType
6. Attribute of an element that reflects whether it is reported as an instant or duration time period
Balance
Period type
Scripting Code elements
SEC Extension Taxonomy
7. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
FRTA
XBRL Instance Document .xml
Abstract
link:roleType
8. Human readable description of a reporting concept
Mapping
Element definition
IFRS Instance Document
Calculation relationships
9. Human readable name for an element
link:roleType
Tag
FRTA
Label
10. Report specific information required by XBRL
Tag
decimals="INF" or decimals="2"
Context
XBRL Instance Document .xml
11. Data type indicatign the element is stated in whole numbers
Label type
Integer
Validation
Decimal
12. Vocabulary used for business documents.
Presentation relationships
Line item
Common Basic Components Schema
UBL
13. Express the number of decimal places
Decimal
XBRL Taxonomy
Period type
XBRL Instance Document .xml
14. Defines Complex (Parent) Elements
Element definition
Common Aggregate Components Schema
Linkbase
Suppress
15. Uses attributes to describe relationships between elements
Presentation relationships
Common Basic Components Schema
Reference relationships file
XLink
16. Distinguishing name for each distinct element
Item
Label type
Context
XBRL US GAAP Taxonomies v1.0
17. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Fact
Type or data type
Calculation relationships file
18. Define the type of data to be tagged with the element name
Taxonomy
XML (Extensible markup language)
Type or data type
Group or relationship group
19. Extensible business reporting language - vocabulary used for financial reporting.
IFRS Instance Document
Label relationships file
XBRL
Simple Element Definition
20. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Context
Predefined UBL elements
Label type
21. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label relationships file
Balance
Presentation relationships
Context information
22. Detailed description of XML syntax
XBRL specification
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
Element names file
23. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Integer
Attribute
Group or relationship group
24. Property of an element
DTS
Instance or instance document
Common Aggregate Components Schema
Attribute
25. Declares Name and Type: string - integer - date and decimal
Name
Attribute
Balance
Simple Element Definition
26. Guides the creation and use of taxonomies by presenting a recommended design architecture
Taxonomy
FRTA
Context
UBL
27. technical term for an element declaration file
Item
Linkbase
Schema
Caculation LinkBase
28. Attribute of a monetary item type
Decimal
Hypercube
Context
Balance
29. Follows link:linkbaseRef
Imputed value
link:roleType
XBRL specification
XBRL Specification 2.1
30. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL
XBRL Specification 2.1
Common Basic Components Schema
Concept
31. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Suppress
XBRL Instance Document .xml
Extension taxonomy
32. Discoverable Taxonomy Set
IFRS Instance Document
Root
DTS
XBRL US GAAP Taxonomies v1.0
33. Elements that appear on the rows of a table
UBL
schemaRef
Line item
Group or relationship group
34. Used to associate labes to elements
Context
Presentation LinkBase
Label type
Label relationships file
35. Units in which numeric items have been measured
XSLT
Tag
schemaRef
Unit of measure
36. Same structure as XBRL Instance; different Taxonomy
XBRL specification
IFRS Instance Document
link:roleType
UBL
37. Associates references with authoritative literature with elements
Label relationships file
Root
UBL
Reference relationships file
38. XBRL technical term for element
UBL
Concept
Simple Element Definition
Imputed value
39. XBRL components
Presentation relationships
Validation
Fact
Element
40. Reusable data components - that can be used as needed in each of the UBL documents
XBRL Instance Document .xml
Tag
Simple Element Definition
Predefined UBL elements
41. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
XBRL specification
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
42. Defines elements and relationships; schema for a particular reporting group
Reference relationships file
XBRL Specification 2.1
XBRL Taxonomy
XBRL US GAAP Taxonomies v1.0
43. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Presentations relationships file
XSLT
Context
Context information
44. Unique identifier of an element in a taxonomy
Label
Name
Schema
Unit of measure
45. Allows users to add to a published taxonomy to define new elements
Attribute
Scripting Code elements
Extension taxonomy
Fact
46. Defines Simple Elements and Complex (attribute Elements)
link:roleType
Schema
Common Basic Components Schema
Name
47. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Period type
Scripting Code elements
Element names file
Render or rendering
48. Default label for an element
Period type
Standard label
XSLT
Label relationships file
49. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Root
StyleSheet
XBRL
50. A meta-language used to create vocabularies such as XBRL and UBL
Difference between US-GAAP & IFRS GAAP is rules based
XLink
XML (Extensible markup language)
UBL