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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. Rules and Syntax for XBRL Instance Documents and Taxonomies
IFRS Instance Document
XBRL
XBRL Specification 2.1
Group or relationship group
2. Declares Name and Type: string - integer - date and decimal
Presentations relationships file
Simple Element Definition
IFRS Instance Document
Unit of measure
3. Used to associate labes to elements
Unit of measure
Label relationships file
Name
Linkbase
4. Follows link:linkbaseRef
link:roleType
Abstract
Integer
XBRL Taxonomy
5. Discoverable Taxonomy Set
Abstract
XBRL Specification 2.1
DTS
XBRL Instance Document .xml
6. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Standard label
XBRL Specification 2.1
Common Aggregate Components Schema
7. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Element names file
decimals="INF" or decimals="2"
Attribute
Caculation LinkBase
8. top level of a tree
Weight
Taxonomy
Root
Presentations relationships file
9. Defines Simple Elements and Complex (attribute Elements)
decimals="INF" or decimals="2"
XBRL Specification 2.1
Common Basic Components Schema
Extension taxonomy
10. Distinguishing name for each distinct element
Label type
Root
Linkbase
Attribute
11. Occurence in an instance document
Suppress
Common Aggregate Components Schema
Label type
Fact
12. Guides the creation and use of taxonomies by presenting a recommended design architecture
Element definition
Balance
FRTA
Taxonomy
13. Native XML language for processing XML documents into other forms - a template matching language
Unit of measure
Hierarchy
XSLT
Suppress
14. Express the number of decimal places
Linkbase
Integer
Schema
Decimal
15. Reusable data components - that can be used as needed in each of the UBL documents
Taxonomy
Group or relationship group
Predefined UBL elements
Line item
16. calculation relationship attribute
Context information
Weight
Presentations relationships file
Common Aggregate Components Schema
17. Remove a parent-child relationship - just made ineffectual
Hierarchy
Presentations relationships file
Suppress
Predefined UBL elements
18. Unique identifier of an element in a taxonomy
schemaRef
XML (Extensible markup language)
Name
decimals="INF" or decimals="2"
19. File containing only calculation relationships
Abstract
Calculation relationships file
XBRL
FRTA
20. Defines Complex (Parent) Elements
XBRL
Element
Caculation LinkBase
Common Aggregate Components Schema
21. Describes a unit of data in an instance document // to apply markup to an instance document
Context information
XML (Extensible markup language)
Presentation LinkBase
Tag
22. Associates references with authoritative literature with elements
Unit of measure
Common Aggregate Components Schema
Hypercube
Reference relationships file
23. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Presentation LinkBase
Label
Validation
24. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
IFRS Instance Document
XBRL Instance Document .xml
FRTA
25. Defines the organizational relationships of elements using parent-child heirarchies
Render or rendering
Presentations relationships file
Reference relationships file
Predefined UBL elements
26. XSLTA method of presenting the data in an instance document
Presentation LinkBase
SEC
Unit of measure
Caculation LinkBase
27. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
XBRL specification
Hierarchy
Render or rendering
28. taxonomies for companies that report using US GAAP
Label type
XBRL US GAAP Taxonomies v1.0
Root
decimals="INF" or decimals="2"
29. Attribute of an element that reflects whether it is reported as an instant or duration time period
Root
Period type
decimals="INF" or decimals="2"
schemaRef
30. Used to express and navigate relationships
Concept
Taxonomy
Weight
Hierarchy
31. Define the type of data to be tagged with the element name
Type or data type
Context
Label
Element definition
32. Extensible business reporting language - vocabulary used for financial reporting.
Reference relationships file
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
XBRL
33. Defines elements and relationships; schema for a particular reporting group
Instance or instance document
SEC
XBRL Taxonomy
Taxonomy
34. XBRL components
Simple Element Definition
Element
Predefined UBL elements
Linkbase
35. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
XBRL
Extension taxonomy
Hypercube
36. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XSLT
Scripting Code elements
Difference between US-GAAP & IFRS GAAP is rules based
schemaRef
37. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Difference between US-GAAP & IFRS GAAP is rules based
Balance
Context information
Schema
38. Detailed description of XML syntax
Extension taxonomy
XBRL Specification 2.1
Concept
XBRL specification
39. Vocabulary used for business documents.
Common Basic Components Schema
Root
XBRL Taxonomy
UBL
40. Value that isn't specifically provided - but could be calculated
XSLT
Type or data type
Line item
Imputed value
41. Report specific information required by XBRL
Weight
Context
Fact
SEC
42. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Attribute
SEC
Common Basic Components Schema
43. Units in which numeric items have been measured
XSLT
Item
Unit of measure
Simple Element Definition
44. Process of checking that instance documents meet the rules of XBRL specification
Fact
UBL
Predefined UBL elements
Validation
45. XBRL technical term for a relationships file
Unit of measure
Period type
Linkbase
Element
46. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Item
XML (Extensible markup language)
Balance
47. Attribute of a monetary item type
Balance
XBRL specification
XBRL Instance Document .xml
Presentation relationships
48. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Type or data type
link:roleType
Complex Element Definition
49. IFRS is principles based
Hierarchy
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
Element names file
50. Human readable description of a reporting concept
UBL
Attribute
Context
Element definition