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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. Attribute of an element that reflects whether it is reported as an instant or duration time period
Type or data type
Hierarchy
Period type
Line item
2. XBRL technical term for a relationships file
Item
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Linkbase
3. Elements that appear on the rows of a table
Context
Line item
Taxonomy
Imputed value
4. Formatting instructions for data in the instance document
Scripting Code elements
StyleSheet
Instance or instance document
XBRL
5. XML file that contains business reporting information
XBRL specification
Period type
Instance or instance document
Context
6. Value that isn't specifically provided - but could be calculated
Abstract
Scripting Code elements
Imputed value
Common Aggregate Components Schema
7. Distinguishing name for each distinct element
Type or data type
Element names file
Balance
Label type
8. Define the type of data to be tagged with the element name
Common Basic Components Schema
Line item
IFRS Instance Document
Type or data type
9. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Render or rendering
Suppress
Caculation LinkBase
10. Multideminsional table
XLink
XBRL Specification 2.1
Hypercube
Item
11. Declares Name and Type: string - integer - date and decimal
Linkbase
Decimal
Simple Element Definition
Label relationships file
12. Describes a unit of data in an instance document // to apply markup to an instance document
Fact
Imputed value
Presentations relationships file
Tag
13. Data type indicatign the element is stated in whole numbers
DTS
Name
Integer
Prefix or namespace prefix
14. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Element definition
SEC
Imputed value
15. Used to express and navigate relationships
StyleSheet
Render or rendering
Hierarchy
Weight
16. IFRS is principles based
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
Linkbase
Suppress
17. Guides the creation and use of taxonomies by presenting a recommended design architecture
XBRL
FRTA
Presentation LinkBase
decimals="INF" or decimals="2"
18. Footnote Disclosures Tagging found in ______.
Instance or instance document
XBRL Instance Document .xml
Period type
Suppress
19. Defines XBRL elements and their attributes
Context information
Element names file
FRTA
Calculation relationships file
20. Defines Complex (Parent) Elements
Root
Common Aggregate Components Schema
XBRL
Complex Element Definition
21. Defines elements and relationships; schema for a particular reporting group
Decimal
Prefix or namespace prefix
XBRL Taxonomy
XBRL specification
22. Unique identifier of an element in a taxonomy
Predefined UBL elements
Name
Validation
Group or relationship group
23. XBRL components
Validation
Root
Element
IFRS Instance Document
24. Property of an element
Attribute
XML (Extensible markup language)
Abstract
Label
25. Follows link:linkbaseRef
Line item
link:roleType
Standard label
Root
26. taxonomies for companies that report using US GAAP
Prefix or namespace prefix
Presentation LinkBase
XLink
XBRL US GAAP Taxonomies v1.0
27. technical term for an element declaration file
Schema
Line item
XBRL specification
Root
28. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
XBRL specification
Hypercube
Calculation relationships
29. Detailed description of XML syntax
XBRL specification
Name
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
30. shorthand sequence of letter for a namespace
decimals="INF" or decimals="2"
Prefix or namespace prefix
Name
FRTA
31. Declares Name - Type and Structure (sequence)
XSLT
Weight
Complex Element Definition
XBRL
32. kind of element
Presentation LinkBase
Label
Item
Extension taxonomy
33. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Tag
Fact
Reference relationships file
Caculation LinkBase
34. Human readable description of a reporting concept
Fact
Label type
Element definition
Complex Element Definition
35. Process of checking that instance documents meet the rules of XBRL specification
Attribute
Common Aggregate Components Schema
Group or relationship group
Validation
36. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Extension taxonomy
Element
link:roleType
37. Defines Simple Elements and Complex (attribute Elements)
link:roleType
Context
Common Basic Components Schema
Validation
38. Process an instance document into a layout that facilitates readability and understanding of its contents
FRTA
Render or rendering
Common Aggregate Components Schema
XBRL Taxonomy
39. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Calculation relationships file
Tag
Scripting Code elements
Extension taxonomy
40. Same structure as XBRL Instance; different Taxonomy
Context information
Hierarchy
SEC Extension Taxonomy
IFRS Instance Document
41. A meta-language used to create vocabularies such as XBRL and UBL
Line item
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
42. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Label
IFRS Instance Document
Label type
43. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Validation
Element
Abstract
Label
44. top level of a tree
Common Basic Components Schema
Root
Mapping
Caculation LinkBase
45. Remove a parent-child relationship - just made ineffectual
Integer
XBRL Specification 2.1
Element definition
Suppress
46. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Linkbase
Presentation relationships
XBRL US GAAP Taxonomies v1.0
link:roleType
47. Human readable name for an element
Validation
Label
Fact
Prefix or namespace prefix
48. Associates references with authoritative literature with elements
Taxonomy
DTS
Reference relationships file
Scripting Code elements
49. Report specific information required by XBRL
Context
Taxonomy
Calculation relationships file
Common Basic Components Schema
50. Express the number of decimal places
Context
Presentation LinkBase
UBL
Decimal