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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. IFRS is principles based
decimals="INF" or decimals="2"
Element
Label type
Difference between US-GAAP & IFRS GAAP is rules based
2. Allows users to add to a published taxonomy to define new elements
Complex Element Definition
Unit of measure
Extension taxonomy
SEC
3. A meta-language used to create vocabularies such as XBRL and UBL
Abstract
Presentation LinkBase
XML (Extensible markup language)
Prefix or namespace prefix
4. Uses attributes to describe relationships between elements
XLink
Decimal
Attribute
Line item
5. Defines XBRL elements and their attributes
Taxonomy
Prefix or namespace prefix
Element names file
Weight
6. Human readable description of a reporting concept
Balance
Element definition
XML (Extensible markup language)
Name
7. top level of a tree
Reference relationships file
Root
Weight
Integer
8. Human readable name for an element
Schema
XLink
Label
Period type
9. XBRL components
Validation
Element
Attribute
Weight
10. Extensible business reporting language - vocabulary used for financial reporting.
Line item
XBRL
Hypercube
link:roleType
11. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Context
Presentation relationships
Context information
12. Determining the elements that correspond to lines and columns in a financial statement
Mapping
schemaRef
Item
Prefix or namespace prefix
13. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Taxonomy
Integer
Caculation LinkBase
Prefix or namespace prefix
14. shorthand sequence of letter for a namespace
SEC Extension Taxonomy
Taxonomy
Group or relationship group
Prefix or namespace prefix
15. Discoverable Taxonomy Set
DTS
Common Basic Components Schema
Render or rendering
XBRL specification
16. Footnote Disclosures Tagging found in ______.
XBRL specification
Line item
XBRL Instance Document .xml
Complex Element Definition
17. Highest level of parent child heirarchy used to categorize item relationships
Common Basic Components Schema
Group or relationship group
Common Aggregate Components Schema
Fact
18. Data type indicatign the element is stated in whole numbers
Context information
Fact
Root
Integer
19. Describes a unit of data in an instance document // to apply markup to an instance document
IFRS Instance Document
Hypercube
Tag
Complex Element Definition
20. XML file that contains business reporting information
StyleSheet
Instance or instance document
XBRL specification
IFRS Instance Document
21. Report specific information required by XBRL
Render or rendering
Prefix or namespace prefix
Context
Fact
22. calculation relationship attribute
Context information
Weight
Reference relationships file
schemaRef
23. Used to associate labes to elements
Suppress
Label
Common Aggregate Components Schema
Label relationships file
24. kind of element
Reference relationships file
XML (Extensible markup language)
Item
Difference between US-GAAP & IFRS GAAP is rules based
25. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Hypercube
Abstract
Element
FRTA
26. Defines the organizational relationships of elements using parent-child heirarchies
Schema
XBRL
Presentations relationships file
Reference relationships file
27. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Predefined UBL elements
Common Aggregate Components Schema
Presentation relationships
XBRL
28. technical term for an element declaration file
XBRL
IFRS Instance Document
Schema
Common Basic Components Schema
29. Units in which numeric items have been measured
Attribute
Instance or instance document
Period type
Unit of measure
30. Value that isn't specifically provided - but could be calculated
Schema
FRTA
Imputed value
Linkbase
31. Elements that appear on the rows of a table
Line item
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Schema
32. Attribute of a monetary item type
Mapping
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
Balance
33. Reusable data components - that can be used as needed in each of the UBL documents
SEC
Concept
Schema
Predefined UBL elements
34. Distinguishing name for each distinct element
Label type
Decimal
XBRL Instance Document .xml
Mapping
35. Remove a parent-child relationship - just made ineffectual
Presentation relationships
DTS
Group or relationship group
Suppress
36. Process of checking that instance documents meet the rules of XBRL specification
Validation
SEC Extension Taxonomy
Suppress
XML (Extensible markup language)
37. XSLTA method of presenting the data in an instance document
Scripting Code elements
Difference between US-GAAP & IFRS GAAP is rules based
Integer
Presentation LinkBase
38. Attribute of an element that reflects whether it is reported as an instant or duration time period
Linkbase
XBRL Taxonomy
Reference relationships file
Period type
39. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
link:roleType
Attribute
Hierarchy
schemaRef
40. Detailed description of XML syntax
XBRL specification
Integer
UBL
IFRS Instance Document
41. Additive relationships netween numeric items expressed as parent-child heirarchies
Balance
Calculation relationships
XBRL Specification 2.1
Unit of measure
42. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Presentation LinkBase
Label relationships file
Calculation relationships file
43. Declares Name and Type: string - integer - date and decimal
Mapping
XBRL Instance Document .xml
link:roleType
Simple Element Definition
44. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Fact
XBRL US GAAP Taxonomies v1.0
Standard label
45. XBRL technical term for a relationships file
Linkbase
Schema
Presentations relationships file
Extension taxonomy
46. Used to express and navigate relationships
Fact
Extension taxonomy
Hierarchy
Unit of measure
47. Defines Simple Elements and Complex (attribute Elements)
FRTA
Imputed value
Common Basic Components Schema
Item
48. Default label for an element
Scripting Code elements
link:roleType
Mapping
Standard label
49. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Suppress
Tag
Line item
50. Associates references with authoritative literature with elements
Render or rendering
Element
Reference relationships file
Caculation LinkBase