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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. Same structure as XBRL Instance; different Taxonomy
Calculation relationships file
Line item
IFRS Instance Document
schemaRef
2. Process of checking that instance documents meet the rules of XBRL specification
Hierarchy
XBRL US GAAP Taxonomies v1.0
Validation
Simple Element Definition
3. Unique identifier of an element in a taxonomy
Name
IFRS Instance Document
Caculation LinkBase
Decimal
4. Uses attributes to describe relationships between elements
XLink
DTS
link:roleType
Caculation LinkBase
5. XBRL technical term for a relationships file
Imputed value
Presentation relationships
Linkbase
Element
6. taxonomies for companies that report using US GAAP
Taxonomy
XBRL US GAAP Taxonomies v1.0
XBRL specification
Common Aggregate Components Schema
7. Human readable description of a reporting concept
Element definition
Calculation relationships file
Name
Common Aggregate Components Schema
8. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Complex Element Definition
schemaRef
decimals="INF" or decimals="2"
XBRL specification
9. XBRL technical term for element
Element
Hierarchy
Concept
Line item
10. Report specific information required by XBRL
XSLT
Context
Element
Element definition
11. shorthand sequence of letter for a namespace
Balance
DTS
Integer
Prefix or namespace prefix
12. Default label for an element
Complex Element Definition
Label relationships file
FRTA
Standard label
13. Declares Name - Type and Structure (sequence)
Calculation relationships file
Common Aggregate Components Schema
Complex Element Definition
Decimal
14. Defines Complex (Parent) Elements
Standard label
Common Aggregate Components Schema
Presentation relationships
schemaRef
15. A meta-language used to create vocabularies such as XBRL and UBL
Standard label
XML (Extensible markup language)
Taxonomy
Label type
16. Occurence in an instance document
Context
Fact
Decimal
Element
17. kind of element
Imputed value
Item
Suppress
Label type
18. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Line item
Taxonomy
Caculation LinkBase
19. Remove a parent-child relationship - just made ineffectual
Taxonomy
Suppress
Fact
Predefined UBL elements
20. Extensible business reporting language - vocabulary used for financial reporting.
StyleSheet
UBL
XBRL
Suppress
21. Defines elements and relationships; schema for a particular reporting group
Caculation LinkBase
XBRL
XBRL Taxonomy
Label type
22. Native XML language for processing XML documents into other forms - a template matching language
Label type
Reference relationships file
XSLT
UBL
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Standard label
IFRS Instance Document
Balance
24. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Fact
Abstract
Label type
Calculation relationships file
25. Express the number of decimal places
Attribute
XBRL specification
Tag
Decimal
26. IFRS is principles based
Name
Group or relationship group
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
27. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Calculation relationships
Taxonomy
Balance
28. Attribute of a monetary item type
Context information
Common Basic Components Schema
XBRL specification
Balance
29. Defines the organizational relationships of elements using parent-child heirarchies
Integer
Standard label
Simple Element Definition
Presentations relationships file
30. Allows users to add to a published taxonomy to define new elements
Calculation relationships file
Label type
Extension taxonomy
XBRL specification
31. XML file that contains business reporting information
Scripting Code elements
Hierarchy
Context information
Instance or instance document
32. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Label type
XBRL Taxonomy
Item
33. XSLTA method of presenting the data in an instance document
Unit of measure
Presentation LinkBase
Element names file
DTS
34. Used to associate labes to elements
Label relationships file
FRTA
link:roleType
Standard label
35. Multideminsional table
Hypercube
Presentation LinkBase
Calculation relationships file
Complex Element Definition
36. Property of an element
Hierarchy
schemaRef
Caculation LinkBase
Attribute
37. Used to express and navigate relationships
Hierarchy
Imputed value
Calculation relationships
Concept
38. Define the type of data to be tagged with the element name
Taxonomy
Type or data type
Fact
Context
39. Follows link:linkbaseRef
link:roleType
Scripting Code elements
XBRL Instance Document .xml
Predefined UBL elements
40. calculation relationship attribute
Reference relationships file
Weight
Complex Element Definition
Presentation relationships
41. Associates references with authoritative literature with elements
Period type
Reference relationships file
Suppress
Integer
42. Describes a unit of data in an instance document // to apply markup to an instance document
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
Tag
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
DTS
Linkbase
Calculation relationships file
Caculation LinkBase
44. Defines XBRL elements and their attributes
Tag
Element names file
Hypercube
Presentation relationships
45. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Period type
SEC Extension Taxonomy
Concept
Common Basic Components Schema
46. technical term for an element declaration file
Difference between US-GAAP & IFRS GAAP is rules based
Schema
Name
Caculation LinkBase
47. Formatting instructions for data in the instance document
Attribute
StyleSheet
XBRL specification
Prefix or namespace prefix
48. Highest level of parent child heirarchy used to categorize item relationships
Difference between US-GAAP & IFRS GAAP is rules based
Group or relationship group
link:roleType
XBRL Taxonomy
49. Vocabulary used for business documents.
Schema
XML (Extensible markup language)
Label type
UBL
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
SEC
XLink
Simple Element Definition