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