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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. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Calculation relationships file
Imputed value
Type or data type
2. Human readable description of a reporting concept
Attribute
Element definition
Common Basic Components Schema
Linkbase
3. Property of an element
Weight
Attribute
Difference between US-GAAP & IFRS GAAP is rules based
Common Basic Components Schema
4. Elements that appear on the rows of a table
Taxonomy
Concept
Line item
decimals="INF" or decimals="2"
5. Attribute of a monetary item type
Balance
XSLT
Reference relationships file
Calculation relationships file
6. Decimal attribute for "accurate value"
Context
Complex Element Definition
Fact
decimals="INF" or decimals="2"
7. Highest level of parent child heirarchy used to categorize item relationships
Extension taxonomy
Group or relationship group
Label type
Unit of measure
8. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Hypercube
DTS
schemaRef
Concept
9. Footnote Disclosures Tagging found in ______.
Unit of measure
XBRL Instance Document .xml
SEC
Complex Element Definition
10. shorthand sequence of letter for a namespace
Element
Prefix or namespace prefix
XBRL
Presentations relationships file
11. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Standard label
Schema
Instance or instance document
12. A meta-language used to create vocabularies such as XBRL and UBL
Common Aggregate Components Schema
XBRL Instance Document .xml
XML (Extensible markup language)
Attribute
13. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label type
Context information
Scripting Code elements
Linkbase
14. Vocabulary used for business documents.
IFRS Instance Document
FRTA
Label relationships file
UBL
15. XBRL components
Element
Caculation LinkBase
schemaRef
Hierarchy
16. Additive relationships netween numeric items expressed as parent-child heirarchies
Hypercube
Integer
Calculation relationships
Simple Element Definition
17. Defines the organizational relationships of elements using parent-child heirarchies
Element names file
Presentations relationships file
decimals="INF" or decimals="2"
Validation
18. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
SEC
link:roleType
Hierarchy
19. Used to associate labes to elements
Calculation relationships file
Weight
SEC
Label relationships file
20. Process an instance document into a layout that facilitates readability and understanding of its contents
UBL
Presentations relationships file
Suppress
Render or rendering
21. Data type indicatign the element is stated in whole numbers
Integer
Context information
Presentation LinkBase
Taxonomy
22. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Concept
Instance or instance document
Abstract
XML (Extensible markup language)
23. calculation relationship attribute
Complex Element Definition
Weight
Balance
Root
24. top level of a tree
Root
Element definition
UBL
XBRL US GAAP Taxonomies v1.0
25. Define the type of data to be tagged with the element name
XBRL
Type or data type
Prefix or namespace prefix
Label relationships file
26. Associates references with authoritative literature with elements
Context information
Type or data type
IFRS Instance Document
Reference relationships file
27. Formatting instructions for data in the instance document
DTS
StyleSheet
Fact
Imputed value
28. Process of checking that instance documents meet the rules of XBRL specification
Attribute
Validation
XSLT
Complex Element Definition
29. Multideminsional table
IFRS Instance Document
Hypercube
Group or relationship group
Schema
30. Value that isn't specifically provided - but could be calculated
Instance or instance document
Presentation LinkBase
Presentation relationships
Imputed value
31. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Specification 2.1
Instance or instance document
SEC
Balance
32. Default label for an element
Presentation LinkBase
Standard label
Balance
Concept
33. Native XML language for processing XML documents into other forms - a template matching language
Concept
Suppress
FRTA
XSLT
34. Reusable data components - that can be used as needed in each of the UBL documents
XSLT
XBRL specification
Name
Predefined UBL elements
35. Occurence in an instance document
Fact
Tag
Render or rendering
Schema
36. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Presentation relationships
Reference relationships file
Context information
Element names file
37. Describes a unit of data in an instance document // to apply markup to an instance document
XML (Extensible markup language)
StyleSheet
UBL
Tag
38. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Caculation LinkBase
Taxonomy
Group or relationship group
39. Follows link:linkbaseRef
Line item
link:roleType
Scripting Code elements
Presentations relationships file
40. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Taxonomy
Abstract
DTS
41. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Element definition
Root
Linkbase
42. Same structure as XBRL Instance; different Taxonomy
Group or relationship group
IFRS Instance Document
Hypercube
Hierarchy
43. Unique identifier of an element in a taxonomy
Imputed value
StyleSheet
Name
Item
44. Defines XBRL elements and their attributes
Calculation relationships file
Fact
Attribute
Element names file
45. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
IFRS Instance Document
SEC Extension Taxonomy
XBRL specification
Element
46. Remove a parent-child relationship - just made ineffectual
Taxonomy
Validation
Suppress
Schema
47. Declares Name - Type and Structure (sequence)
Complex Element Definition
Validation
Calculation relationships file
Hierarchy
48. Express the number of decimal places
Integer
Hierarchy
Decimal
XML (Extensible markup language)
49. Report specific information required by XBRL
Group or relationship group
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
Context
50. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
FRTA
Root
Linkbase