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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
Difference between US-GAAP & IFRS GAAP is rules based
Prefix or namespace prefix
Scripting Code elements
Common Aggregate Components Schema
2. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Label type
DTS
Label
3. Discoverable Taxonomy Set
Item
XBRL specification
Render or rendering
DTS
4. Attribute of a monetary item type
Balance
Abstract
Prefix or namespace prefix
Caculation LinkBase
5. Units in which numeric items have been measured
Unit of measure
Element names file
Label
Validation
6. Human readable description of a reporting concept
XML (Extensible markup language)
Element definition
Fact
Common Aggregate Components Schema
7. Data type indicatign the element is stated in whole numbers
Mapping
SEC Extension Taxonomy
Element names file
Integer
8. Formatting instructions for data in the instance document
XBRL Instance Document .xml
StyleSheet
Extension taxonomy
Suppress
9. top level of a tree
Context information
Fact
Root
Caculation LinkBase
10. Process an instance document into a layout that facilitates readability and understanding of its contents
Context
Validation
Imputed value
Render or rendering
11. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element definition
Common Basic Components Schema
XBRL Specification 2.1
SEC
12. Allows users to add to a published taxonomy to define new elements
Suppress
Extension taxonomy
SEC
link:roleType
13. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Context information
Scripting Code elements
Render or rendering
14. Native XML language for processing XML documents into other forms - a template matching language
Balance
XSLT
Attribute
UBL
15. Vocabulary used for business documents.
XSLT
UBL
Item
Name
16. technical term for an element declaration file
Schema
XML (Extensible markup language)
Caculation LinkBase
link:roleType
17. Detailed description of XML syntax
Mapping
Abstract
XBRL specification
Standard label
18. Follows link:linkbaseRef
link:roleType
Hypercube
Complex Element Definition
UBL
19. Process of checking that instance documents meet the rules of XBRL specification
Validation
Render or rendering
StyleSheet
SEC Extension Taxonomy
20. Same structure as XBRL Instance; different Taxonomy
Abstract
IFRS Instance Document
Presentations relationships file
Name
21. Unique identifier of an element in a taxonomy
Name
Common Basic Components Schema
XBRL Taxonomy
IFRS Instance Document
22. File containing only calculation relationships
Calculation relationships file
Render or rendering
XBRL Specification 2.1
DTS
23. XBRL technical term for element
Concept
Common Basic Components Schema
Period type
Hypercube
24. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Name
Fact
Common Aggregate Components Schema
25. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL Taxonomy
Hierarchy
Attribute
Caculation LinkBase
26. Defines XBRL elements and their attributes
Reference relationships file
Element names file
Hypercube
Simple Element Definition
27. Occurence in an instance document
Fact
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
Context
28. Used to express and navigate relationships
Taxonomy
Hierarchy
Type or data type
Element
29. Value that isn't specifically provided - but could be calculated
decimals="INF" or decimals="2"
Render or rendering
Imputed value
Name
30. Human readable name for an element
Hierarchy
Element
Standard label
Label
31. Additive relationships netween numeric items expressed as parent-child heirarchies
Common Basic Components Schema
Calculation relationships
Decimal
DTS
32. XML file that contains business reporting information
Presentation LinkBase
Standard label
Simple Element Definition
Instance or instance document
33. Defines Complex (Parent) Elements
Root
Common Aggregate Components Schema
StyleSheet
Imputed value
34. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Abstract
Presentation relationships
Schema
SEC
35. Footnote Disclosures Tagging found in ______.
Extension taxonomy
XSLT
Attribute
XBRL Instance Document .xml
36. Elements that appear on the rows of a table
Common Basic Components Schema
Line item
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
37. XSLTA method of presenting the data in an instance document
Render or rendering
Predefined UBL elements
decimals="INF" or decimals="2"
Presentation LinkBase
38. calculation relationship attribute
Root
Weight
Element definition
Name
39. Express the number of decimal places
Decimal
Label type
IFRS Instance Document
Simple Element Definition
40. Property of an element
Attribute
Instance or instance document
Calculation relationships file
Context information
41. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
StyleSheet
Attribute
Abstract
42. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Difference between US-GAAP & IFRS GAAP is rules based
Reference relationships file
SEC Extension Taxonomy
Calculation relationships
43. Used to associate labes to elements
Balance
Label relationships file
SEC
UBL
44. Define the type of data to be tagged with the element name
Schema
Name
UBL
Type or data type
45. XBRL technical term for a relationships file
Item
Validation
Schema
Linkbase
46. Determining the elements that correspond to lines and columns in a financial statement
Imputed value
Mapping
Abstract
Simple Element Definition
47. Defines the organizational relationships of elements using parent-child heirarchies
UBL
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
IFRS Instance Document
48. Distinguishing name for each distinct element
Label type
XBRL Specification 2.1
UBL
Standard label
49. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context
Extension taxonomy
Context information
Taxonomy
50. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Concept
Taxonomy
Item
Render or rendering