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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. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Line item
Attribute
Caculation LinkBase
Decimal
2. Used to express and navigate relationships
Hierarchy
XLink
decimals="INF" or decimals="2"
Caculation LinkBase
3. IFRS is principles based
DTS
Group or relationship group
Difference between US-GAAP & IFRS GAAP is rules based
Hierarchy
4. Detailed description of XML syntax
Tag
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
XBRL specification
5. File containing only calculation relationships
Presentations relationships file
Element names file
Calculation relationships file
Unit of measure
6. Declares Name - Type and Structure (sequence)
Label relationships file
Element definition
Scripting Code elements
Complex Element Definition
7. Define the type of data to be tagged with the element name
Type or data type
Hypercube
XBRL Taxonomy
Calculation relationships file
8. Defines Complex (Parent) Elements
Presentations relationships file
Common Aggregate Components Schema
Imputed value
XBRL
9. Formatting instructions for data in the instance document
decimals="INF" or decimals="2"
Common Basic Components Schema
Presentations relationships file
StyleSheet
10. Native XML language for processing XML documents into other forms - a template matching language
Label type
decimals="INF" or decimals="2"
XSLT
Validation
11. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Period type
link:roleType
XLink
schemaRef
12. Occurence in an instance document
Fact
XBRL US GAAP Taxonomies v1.0
Decimal
Simple Element Definition
13. kind of element
Item
Tag
Element names file
Imputed value
14. Remove a parent-child relationship - just made ineffectual
Integer
Suppress
Scripting Code elements
Validation
15. Describes a unit of data in an instance document // to apply markup to an instance document
Integer
Tag
decimals="INF" or decimals="2"
XBRL Specification 2.1
16. Used to associate labes to elements
Prefix or namespace prefix
XBRL Instance Document .xml
Element definition
Label relationships file
17. Associates references with authoritative literature with elements
Extension taxonomy
decimals="INF" or decimals="2"
Label type
Reference relationships file
18. Value that isn't specifically provided - but could be calculated
Weight
SEC
Concept
Imputed value
19. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Item
SEC
Instance or instance document
XBRL Taxonomy
20. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Taxonomy
Imputed value
Concept
Render or rendering
21. XBRL components
link:roleType
Instance or instance document
Context
Element
22. Same structure as XBRL Instance; different Taxonomy
schemaRef
IFRS Instance Document
Scripting Code elements
Presentation relationships
23. Additive relationships netween numeric items expressed as parent-child heirarchies
Scripting Code elements
Abstract
Calculation relationships
Predefined UBL elements
24. Extensible business reporting language - vocabulary used for financial reporting.
Element definition
Hypercube
Element names file
XBRL
25. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL
Standard label
FRTA
Abstract
26. Defines the organizational relationships of elements using parent-child heirarchies
Concept
Presentations relationships file
Common Aggregate Components Schema
Line item
27. Highest level of parent child heirarchy used to categorize item relationships
Presentations relationships file
Calculation relationships
Validation
Group or relationship group
28. Express the number of decimal places
Decimal
Common Aggregate Components Schema
Integer
Unit of measure
29. Uses attributes to describe relationships between elements
XLink
FRTA
StyleSheet
XSLT
30. Discoverable Taxonomy Set
Predefined UBL elements
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
DTS
31. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL specification
Mapping
XBRL Taxonomy
Scripting Code elements
32. Defines elements and relationships; schema for a particular reporting group
Context
Element
XBRL Taxonomy
Decimal
33. Attribute of an element that reflects whether it is reported as an instant or duration time period
Label
FRTA
Period type
Calculation relationships file
34. Distinguishing name for each distinct element
DTS
Label type
Common Aggregate Components Schema
Tag
35. Human readable description of a reporting concept
Integer
XSLT
XBRL Specification 2.1
Element definition
36. Property of an element
Attribute
link:roleType
Concept
Hierarchy
37. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Group or relationship group
Item
XBRL specification
38. Human readable name for an element
Reference relationships file
Schema
Element
Label
39. Follows link:linkbaseRef
IFRS Instance Document
link:roleType
decimals="INF" or decimals="2"
Instance or instance document
40. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XML (Extensible markup language)
DTS
SEC Extension Taxonomy
Schema
41. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
XBRL Specification 2.1
Presentations relationships file
Presentation LinkBase
42. Attribute of a monetary item type
StyleSheet
Balance
Tag
Element names file
43. Footnote Disclosures Tagging found in ______.
Balance
Extension taxonomy
XBRL Instance Document .xml
Integer
44. calculation relationship attribute
Difference between US-GAAP & IFRS GAAP is rules based
UBL
Validation
Weight
45. Units in which numeric items have been measured
Schema
Unit of measure
XBRL Specification 2.1
Item
46. Allows users to add to a published taxonomy to define new elements
SEC Extension Taxonomy
Extension taxonomy
Integer
Caculation LinkBase
47. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Item
XBRL Taxonomy
Validation
48. Defines XBRL elements and their attributes
Hypercube
Tag
Element names file
Balance
49. shorthand sequence of letter for a namespace
Calculation relationships
Prefix or namespace prefix
Presentations relationships file
Element names file
50. Determining the elements that correspond to lines and columns in a financial statement
Instance or instance document
Mapping
Reference relationships file
Calculation relationships file