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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. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element
IFRS Instance Document
SEC
Label type
2. IFRS is principles based
Name
Weight
Context
Difference between US-GAAP & IFRS GAAP is rules based
3. Units in which numeric items have been measured
Unit of measure
Reference relationships file
Calculation relationships
Common Basic Components Schema
4. Reusable data components - that can be used as needed in each of the UBL documents
StyleSheet
XBRL Taxonomy
Name
Predefined UBL elements
5. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Suppress
StyleSheet
Complex Element Definition
6. kind of element
Schema
Item
IFRS Instance Document
Calculation relationships
7. Defines XBRL elements and their attributes
Element names file
Calculation relationships
Mapping
Unit of measure
8. Default label for an element
Period type
Validation
Standard label
Element names file
9. Allows users to add to a published taxonomy to define new elements
Mapping
Extension taxonomy
link:roleType
Weight
10. Declares Name and Type: string - integer - date and decimal
Balance
Difference between US-GAAP & IFRS GAAP is rules based
Simple Element Definition
Concept
11. Determining the elements that correspond to lines and columns in a financial statement
Common Basic Components Schema
Calculation relationships file
Label
Mapping
12. Human readable description of a reporting concept
Label
DTS
Schema
Element definition
13. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Name
Scripting Code elements
XBRL specification
Presentation relationships
14. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Caculation LinkBase
IFRS Instance Document
decimals="INF" or decimals="2"
Abstract
15. Vocabulary used for business documents.
SEC
Unit of measure
UBL
XBRL Instance Document .xml
16. Multideminsional table
Label
Hypercube
Integer
Scripting Code elements
17. XSLTA method of presenting the data in an instance document
Unit of measure
Presentations relationships file
Abstract
Presentation LinkBase
18. XBRL components
Decimal
Element
Presentation LinkBase
Common Aggregate Components Schema
19. Data type indicatign the element is stated in whole numbers
Integer
Item
Element definition
SEC Extension Taxonomy
20. Associates references with authoritative literature with elements
Common Aggregate Components Schema
Reference relationships file
Instance or instance document
Label
21. Unique identifier of an element in a taxonomy
Name
Mapping
Hypercube
IFRS Instance Document
22. Attribute of a monetary item type
Context
Presentations relationships file
Standard label
Balance
23. Occurence in an instance document
Fact
Attribute
Linkbase
XSLT
24. Defines Complex (Parent) Elements
Tag
Common Aggregate Components Schema
Calculation relationships
Element
25. Discoverable Taxonomy Set
Label
Common Aggregate Components Schema
DTS
Fact
26. XML file that contains business reporting information
SEC Extension Taxonomy
Simple Element Definition
Instance or instance document
Tag
27. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Mapping
link:roleType
Render or rendering
28. Elements that appear on the rows of a table
Element definition
Reference relationships file
Line item
Label type
29. Formatting instructions for data in the instance document
IFRS Instance Document
StyleSheet
Element definition
Integer
30. Used to associate labes to elements
Label relationships file
Taxonomy
Period type
Hypercube
31. Uses attributes to describe relationships between elements
Item
XML (Extensible markup language)
Suppress
XLink
32. Value that isn't specifically provided - but could be calculated
Label
Predefined UBL elements
Imputed value
Element
33. Footnote Disclosures Tagging found in ______.
Label type
Common Aggregate Components Schema
XBRL Instance Document .xml
XBRL Taxonomy
34. Highest level of parent child heirarchy used to categorize item relationships
Label
Group or relationship group
Extension taxonomy
Hypercube
35. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Item
Scripting Code elements
UBL
36. Used to express and navigate relationships
Decimal
XBRL Specification 2.1
Weight
Hierarchy
37. shorthand sequence of letter for a namespace
Decimal
Prefix or namespace prefix
XML (Extensible markup language)
Complex Element Definition
38. Express the number of decimal places
Imputed value
Weight
Decimal
Line item
39. top level of a tree
Label relationships file
FRTA
XBRL Instance Document .xml
Root
40. Same structure as XBRL Instance; different Taxonomy
Prefix or namespace prefix
Label relationships file
IFRS Instance Document
Linkbase
41. Process of checking that instance documents meet the rules of XBRL specification
XBRL Taxonomy
Balance
Validation
XBRL Specification 2.1
42. XBRL technical term for element
Type or data type
Simple Element Definition
Concept
Prefix or namespace prefix
43. Declares Name - Type and Structure (sequence)
Render or rendering
Label relationships file
Tag
Complex Element Definition
44. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Calculation relationships file
XBRL Specification 2.1
StyleSheet
45. Defines Simple Elements and Complex (attribute Elements)
Predefined UBL elements
Concept
XBRL US GAAP Taxonomies v1.0
Common Basic Components Schema
46. Native XML language for processing XML documents into other forms - a template matching language
Label
Presentation LinkBase
Render or rendering
XSLT
47. Remove a parent-child relationship - just made ineffectual
schemaRef
Suppress
XBRL Instance Document .xml
Predefined UBL elements
48. Process an instance document into a layout that facilitates readability and understanding of its contents
Instance or instance document
Calculation relationships file
Render or rendering
XBRL
49. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
IFRS Instance Document
StyleSheet
XML (Extensible markup language)
50. Detailed description of XML syntax
Simple Element Definition
XBRL specification
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0