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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. Allows users to add to a published taxonomy to define new elements
Balance
Extension taxonomy
Context information
Instance or instance document
2. Associates references with authoritative literature with elements
Reference relationships file
IFRS Instance Document
Validation
Period type
3. Reusable data components - that can be used as needed in each of the UBL documents
Label type
Fact
Predefined UBL elements
Taxonomy
4. Units in which numeric items have been measured
Presentation LinkBase
Standard label
Item
Unit of measure
5. Native XML language for processing XML documents into other forms - a template matching language
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
Tag
6. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Extension taxonomy
Calculation relationships
Label relationships file
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
SEC
Mapping
8. XBRL components
Extension taxonomy
Balance
DTS
Element
9. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Name
Balance
Hypercube
10. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
IFRS Instance Document
Tag
Complex Element Definition
11. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Common Basic Components Schema
Line item
Context information
Schema
12. Footnote Disclosures Tagging found in ______.
Integer
XBRL Instance Document .xml
Instance or instance document
Attribute
13. Attribute of a monetary item type
Balance
Common Basic Components Schema
Caculation LinkBase
Abstract
14. Report specific information required by XBRL
Scripting Code elements
Element definition
Context
Calculation relationships
15. Defines elements and relationships; schema for a particular reporting group
XSLT
Imputed value
IFRS Instance Document
XBRL Taxonomy
16. Defines the organizational relationships of elements using parent-child heirarchies
SEC Extension Taxonomy
Presentations relationships file
Label relationships file
XBRL Specification 2.1
17. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Name
Predefined UBL elements
Label type
18. calculation relationship attribute
Taxonomy
Schema
Line item
Weight
19. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
DTS
Abstract
Line item
Item
20. Vocabulary used for business documents.
UBL
Context information
XLink
XBRL
21. Same structure as XBRL Instance; different Taxonomy
Hypercube
IFRS Instance Document
Unit of measure
Common Aggregate Components Schema
22. Distinguishing name for each distinct element
XBRL US GAAP Taxonomies v1.0
StyleSheet
Presentations relationships file
Label type
23. Guides the creation and use of taxonomies by presenting a recommended design architecture
Group or relationship group
FRTA
Simple Element Definition
SEC Extension Taxonomy
24. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Specification 2.1
XBRL specification
Period type
25. Discoverable Taxonomy Set
DTS
Prefix or namespace prefix
FRTA
Reference relationships file
26. Decimal attribute for "accurate value"
Integer
decimals="INF" or decimals="2"
Instance or instance document
Item
27. Determining the elements that correspond to lines and columns in a financial statement
Group or relationship group
Simple Element Definition
Mapping
Balance
28. Property of an element
Validation
XBRL Specification 2.1
Attribute
Presentations relationships file
29. Used to express and navigate relationships
Hierarchy
Label relationships file
Prefix or namespace prefix
Common Aggregate Components Schema
30. taxonomies for companies that report using US GAAP
SEC Extension Taxonomy
Instance or instance document
Item
XBRL US GAAP Taxonomies v1.0
31. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Label type
Hypercube
Context
schemaRef
32. Follows link:linkbaseRef
decimals="INF" or decimals="2"
link:roleType
Context
Item
33. Defines Complex (Parent) Elements
Schema
Common Aggregate Components Schema
Reference relationships file
Calculation relationships
34. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Fact
Common Basic Components Schema
Label type
35. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Schema
Label type
Line item
36. Defines XBRL elements and their attributes
Hierarchy
Element names file
XSLT
XBRL US GAAP Taxonomies v1.0
37. Used to associate labes to elements
Validation
Type or data type
Abstract
Label relationships file
38. XML file that contains business reporting information
Taxonomy
Instance or instance document
Presentation LinkBase
DTS
39. shorthand sequence of letter for a namespace
Caculation LinkBase
Presentation relationships
Calculation relationships
Prefix or namespace prefix
40. File containing only calculation relationships
Group or relationship group
Simple Element Definition
Linkbase
Calculation relationships file
41. Multideminsional table
Decimal
Calculation relationships
Hypercube
Common Aggregate Components Schema
42. Uses attributes to describe relationships between elements
Presentation relationships
Presentations relationships file
XLink
UBL
43. Rules and Syntax for XBRL Instance Documents and Taxonomies
Calculation relationships
Standard label
XBRL Specification 2.1
Presentations relationships file
44. Process an instance document into a layout that facilitates readability and understanding of its contents
Root
Render or rendering
Attribute
XBRL specification
45. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL
Group or relationship group
XML (Extensible markup language)
Calculation relationships
46. XBRL technical term for a relationships file
Item
decimals="INF" or decimals="2"
Suppress
Linkbase
47. Value that isn't specifically provided - but could be calculated
decimals="INF" or decimals="2"
Imputed value
UBL
Element
48. Declares Name - Type and Structure (sequence)
Mapping
Period type
Complex Element Definition
UBL
49. Data type indicatign the element is stated in whole numbers
Integer
SEC
Item
Schema
50. Occurence in an instance document
Fact
Schema
Decimal
Predefined UBL elements