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