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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. Declares Name and Type: string - integer - date and decimal
link:roleType
Element names file
IFRS Instance Document
Simple Element Definition
2. Express the number of decimal places
Name
Label relationships file
Decimal
Mapping
3. Uses attributes to describe relationships between elements
DTS
Label relationships file
XLink
Simple Element Definition
4. Allows users to add to a published taxonomy to define new elements
Hierarchy
Label type
Extension taxonomy
Mapping
5. Value that isn't specifically provided - but could be calculated
Common Basic Components Schema
Imputed value
Weight
IFRS Instance Document
6. shorthand sequence of letter for a namespace
Hypercube
Prefix or namespace prefix
Calculation relationships file
XBRL Specification 2.1
7. XBRL technical term for a relationships file
Integer
Linkbase
Imputed value
XBRL Instance Document .xml
8. Determining the elements that correspond to lines and columns in a financial statement
Element
Root
Context
Mapping
9. Elements that appear on the rows of a table
Weight
Unit of measure
Line item
Standard label
10. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Linkbase
decimals="INF" or decimals="2"
Presentation relationships
Simple Element Definition
11. Remove a parent-child relationship - just made ineffectual
Suppress
DTS
Render or rendering
Group or relationship group
12. Distinguishing name for each distinct element
Label type
Element
UBL
XSLT
13. taxonomies for companies that report using US GAAP
Type or data type
Mapping
XBRL Instance Document .xml
XBRL US GAAP Taxonomies v1.0
14. Human readable description of a reporting concept
schemaRef
Prefix or namespace prefix
Element definition
Integer
15. Report specific information required by XBRL
Hypercube
Context
Render or rendering
DTS
16. Unique identifier of an element in a taxonomy
Name
Complex Element Definition
Predefined UBL elements
Hypercube
17. Associates references with authoritative literature with elements
Reference relationships file
XBRL Instance Document .xml
schemaRef
Abstract
18. Discoverable Taxonomy Set
DTS
Mapping
XBRL specification
Presentations relationships file
19. IFRS is principles based
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
Presentations relationships file
Element definition
20. Data type indicatign the element is stated in whole numbers
Integer
XBRL Specification 2.1
Scripting Code elements
XBRL Instance Document .xml
21. Property of an element
DTS
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
22. Attribute of a monetary item type
Linkbase
Simple Element Definition
Balance
decimals="INF" or decimals="2"
23. Follows link:linkbaseRef
Difference between US-GAAP & IFRS GAAP is rules based
XLink
link:roleType
Group or relationship group
24. XBRL technical term for element
Schema
Concept
link:roleType
Linkbase
25. XML file that contains business reporting information
Simple Element Definition
Balance
Instance or instance document
SEC Extension Taxonomy
26. Declares Name - Type and Structure (sequence)
Fact
Linkbase
Hierarchy
Complex Element Definition
27. kind of element
link:roleType
Element definition
Type or data type
Item
28. Units in which numeric items have been measured
Label relationships file
Suppress
decimals="INF" or decimals="2"
Unit of measure
29. Defines Simple Elements and Complex (attribute Elements)
Unit of measure
Label
Prefix or namespace prefix
Common Basic Components Schema
30. Multideminsional table
Scripting Code elements
Context
DTS
Hypercube
31. Default label for an element
Standard label
Weight
Fact
XBRL Instance Document .xml
32. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Taxonomy
schemaRef
Balance
Extension taxonomy
33. Process an instance document into a layout that facilitates readability and understanding of its contents
Abstract
SEC
Render or rendering
Instance or instance document
34. Additive relationships netween numeric items expressed as parent-child heirarchies
Predefined UBL elements
Standard label
Instance or instance document
Calculation relationships
35. Highest level of parent child heirarchy used to categorize item relationships
decimals="INF" or decimals="2"
Group or relationship group
Root
Balance
36. Defines elements and relationships; schema for a particular reporting group
Label relationships file
XBRL Taxonomy
Fact
Imputed value
37. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Line item
Imputed value
Context information
Schema
38. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL specification
Presentation relationships
Imputed value
39. technical term for an element declaration file
Standard label
Presentation LinkBase
Root
Schema
40. Occurence in an instance document
XBRL Instance Document .xml
Element definition
FRTA
Fact
41. Used to express and navigate relationships
DTS
Hierarchy
Attribute
decimals="INF" or decimals="2"
42. XSLTA method of presenting the data in an instance document
XLink
Item
Presentation LinkBase
XML (Extensible markup language)
43. Used to associate labes to elements
Label relationships file
decimals="INF" or decimals="2"
Imputed value
Hypercube
44. Define the type of data to be tagged with the element name
Type or data type
Group or relationship group
Common Basic Components Schema
XBRL Taxonomy
45. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
XBRL Instance Document .xml
XBRL specification
Schema
46. Formatting instructions for data in the instance document
Scripting Code elements
StyleSheet
schemaRef
Common Basic Components Schema
47. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Context
Scripting Code elements
Decimal
48. A meta-language used to create vocabularies such as XBRL and UBL
Scripting Code elements
schemaRef
StyleSheet
XML (Extensible markup language)
49. Footnote Disclosures Tagging found in ______.
Abstract
XBRL Instance Document .xml
Render or rendering
Context information
50. XBRL components
Name
Caculation LinkBase
Element
Concept
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