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