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