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