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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. Determining the elements that correspond to lines and columns in a financial statement
Calculation relationships
Mapping
Schema
Render or rendering
2. calculation relationship attribute
Group or relationship group
Label relationships file
Weight
Abstract
3. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Context information
Label
Unit of measure
Taxonomy
4. Attribute of a monetary item type
Calculation relationships
Name
Suppress
Balance
5. technical term for an element declaration file
Presentation LinkBase
Schema
Predefined UBL elements
Imputed value
6. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Imputed value
XLink
XBRL Specification 2.1
7. Extensible business reporting language - vocabulary used for financial reporting.
schemaRef
XBRL
Name
Label type
8. Human readable name for an element
Reference relationships file
Common Basic Components Schema
Label
Extension taxonomy
9. Native XML language for processing XML documents into other forms - a template matching language
Common Aggregate Components Schema
Simple Element Definition
XSLT
Context information
10. Unique identifier of an element in a taxonomy
Context
Integer
Imputed value
Name
11. Formatting instructions for data in the instance document
link:roleType
XBRL
StyleSheet
Fact
12. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
UBL
Decimal
Integer
13. Describes a unit of data in an instance document // to apply markup to an instance document
Element
Tag
FRTA
Integer
14. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Label relationships file
Extension taxonomy
Complex Element Definition
Abstract
15. Multideminsional table
Tag
Period type
Group or relationship group
Hypercube
16. Remove a parent-child relationship - just made ineffectual
Suppress
Decimal
Mapping
link:roleType
17. Defines XBRL elements and their attributes
Element definition
Element names file
Standard label
StyleSheet
18. Defines the organizational relationships of elements using parent-child heirarchies
Context
Extension taxonomy
Presentations relationships file
Difference between US-GAAP & IFRS GAAP is rules based
19. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Integer
Hierarchy
Scripting Code elements
20. Allows users to add to a published taxonomy to define new elements
Attribute
Predefined UBL elements
Label type
Extension taxonomy
21. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Extension taxonomy
Common Basic Components Schema
Label
Context information
22. Human readable description of a reporting concept
StyleSheet
Item
Name
Element definition
23. Default label for an element
Validation
Presentations relationships file
Calculation relationships file
Standard label
24. XBRL technical term for a relationships file
Presentation LinkBase
Linkbase
Extension taxonomy
Render or rendering
25. Detailed description of XML syntax
Render or rendering
Integer
XBRL specification
UBL
26. Uses attributes to describe relationships between elements
XML (Extensible markup language)
Label relationships file
XLink
Reference relationships file
27. Distinguishing name for each distinct element
Simple Element Definition
Standard label
Label type
Reference relationships file
28. XBRL components
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
Element
IFRS Instance Document
29. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
DTS
decimals="INF" or decimals="2"
Tag
SEC Extension Taxonomy
30. Vocabulary used for business documents.
UBL
Instance or instance document
XML (Extensible markup language)
XBRL
31. taxonomies for companies that report using US GAAP
Group or relationship group
XBRL US GAAP Taxonomies v1.0
XML (Extensible markup language)
Context
32. Declares Name and Type: string - integer - date and decimal
StyleSheet
XBRL Instance Document .xml
SEC Extension Taxonomy
Simple Element Definition
33. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Item
Mapping
Balance
34. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Abstract
SEC Extension Taxonomy
Instance or instance document
35. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Standard label
Instance or instance document
Line item
36. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Item
Reference relationships file
Calculation relationships file
37. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Item
Extension taxonomy
Imputed value
38. Data type indicatign the element is stated in whole numbers
Calculation relationships file
Integer
XBRL Specification 2.1
Fact
39. Discoverable Taxonomy Set
Linkbase
Presentation relationships
DTS
Weight
40. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
XBRL US GAAP Taxonomies v1.0
Group or relationship group
Root
41. Occurence in an instance document
XBRL specification
XSLT
Fact
StyleSheet
42. kind of element
Group or relationship group
decimals="INF" or decimals="2"
Context
Item
43. Express the number of decimal places
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
Context
Imputed value
44. Property of an element
Presentation LinkBase
XBRL Instance Document .xml
Attribute
XSLT
45. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Validation
Presentation LinkBase
Prefix or namespace prefix
46. Associates references with authoritative literature with elements
Unit of measure
Reference relationships file
SEC
Root
47. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Extension taxonomy
Caculation LinkBase
Mapping
Render or rendering
48. Same structure as XBRL Instance; different Taxonomy
Scripting Code elements
Validation
SEC Extension Taxonomy
IFRS Instance Document
49. XML file that contains business reporting information
Instance or instance document
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based
SEC
50. Additive relationships netween numeric items expressed as parent-child heirarchies
Label type
Calculation relationships
Complex Element Definition
IFRS Instance Document