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