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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. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Element definition
Mapping
Context information
2. taxonomies for companies that report using US GAAP
Difference between US-GAAP & IFRS GAAP is rules based
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
Hypercube
3. A meta-language used to create vocabularies such as XBRL and UBL
Render or rendering
XML (Extensible markup language)
SEC Extension Taxonomy
Unit of measure
4. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Attribute
Label relationships file
XLink
5. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
StyleSheet
Root
Taxonomy
Suppress
6. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Reference relationships file
IFRS Instance Document
7. Remove a parent-child relationship - just made ineffectual
Caculation LinkBase
Root
Suppress
Abstract
8. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Schema
Caculation LinkBase
Common Basic Components Schema
Render or rendering
9. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Taxonomy
Schema
Predefined UBL elements
10. Uses attributes to describe relationships between elements
Label type
XLink
Context
Linkbase
11. Determining the elements that correspond to lines and columns in a financial statement
Mapping
UBL
Presentation LinkBase
Abstract
12. Footnote Disclosures Tagging found in ______.
Prefix or namespace prefix
Label type
XBRL Instance Document .xml
Element definition
13. Vocabulary used for business documents.
Presentation LinkBase
Context information
Schema
UBL
14. Defines Complex (Parent) Elements
Simple Element Definition
Common Aggregate Components Schema
Type or data type
Decimal
15. Native XML language for processing XML documents into other forms - a template matching language
Tag
Reference relationships file
Integer
XSLT
16. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Context information
SEC
Concept
Taxonomy
17. Extensible business reporting language - vocabulary used for financial reporting.
Weight
IFRS Instance Document
XBRL
XBRL Specification 2.1
18. technical term for an element declaration file
Tag
Simple Element Definition
Schema
Context
19. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Presentations relationships file
SEC Extension Taxonomy
schemaRef
StyleSheet
20. Used to associate labes to elements
Context information
Item
Balance
Label relationships file
21. Process of checking that instance documents meet the rules of XBRL specification
Fact
XSLT
Taxonomy
Validation
22. Defines Simple Elements and Complex (attribute Elements)
XBRL Taxonomy
Common Basic Components Schema
Type or data type
Presentation LinkBase
23. Detailed description of XML syntax
Calculation relationships file
Validation
XBRL specification
Prefix or namespace prefix
24. XBRL technical term for a relationships file
Linkbase
Common Aggregate Components Schema
Presentations relationships file
decimals="INF" or decimals="2"
25. Occurence in an instance document
Type or data type
Concept
Linkbase
Fact
26. Define the type of data to be tagged with the element name
Presentations relationships file
Type or data type
schemaRef
Extension taxonomy
27. shorthand sequence of letter for a namespace
Presentations relationships file
Prefix or namespace prefix
decimals="INF" or decimals="2"
Tag
28. Distinguishing name for each distinct element
Standard label
Label type
link:roleType
Fact
29. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XLink
Scripting Code elements
Abstract
Context information
30. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Item
Scripting Code elements
Imputed value
Calculation relationships
31. Value that isn't specifically provided - but could be calculated
Schema
Imputed value
Item
XBRL US GAAP Taxonomies v1.0
32. Human readable name for an element
Presentations relationships file
Label
Prefix or namespace prefix
IFRS Instance Document
33. Follows link:linkbaseRef
XLink
Hierarchy
XBRL Taxonomy
link:roleType
34. Defines XBRL elements and their attributes
Label relationships file
XBRL Specification 2.1
Balance
Element names file
35. Declares Name - Type and Structure (sequence)
Hypercube
Complex Element Definition
Prefix or namespace prefix
Presentation relationships
36. Human readable description of a reporting concept
Instance or instance document
UBL
Element definition
Common Aggregate Components Schema
37. File containing only calculation relationships
Calculation relationships file
Group or relationship group
Common Aggregate Components Schema
SEC
38. Multideminsional table
schemaRef
StyleSheet
Extension taxonomy
Hypercube
39. Additive relationships netween numeric items expressed as parent-child heirarchies
Schema
Integer
XML (Extensible markup language)
Calculation relationships
40. Default label for an element
Predefined UBL elements
Standard label
Imputed value
XBRL
41. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
FRTA
Item
Hypercube
42. kind of element
Context information
XBRL Taxonomy
Item
Root
43. XML file that contains business reporting information
Instance or instance document
UBL
Presentation relationships
Label type
44. Express the number of decimal places
Weight
Type or data type
Decimal
schemaRef
45. Describes a unit of data in an instance document // to apply markup to an instance document
Presentation LinkBase
link:roleType
Validation
Tag
46. calculation relationship attribute
UBL
schemaRef
Weight
Presentations relationships file
47. Decimal attribute for "accurate value"
Integer
Common Aggregate Components Schema
Validation
decimals="INF" or decimals="2"
48. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Decimal
Element definition
Suppress
Context information
49. XBRL components
Taxonomy
Linkbase
Element
Scripting Code elements
50. Units in which numeric items have been measured
Tag
Unit of measure
XBRL Taxonomy
Instance or instance document