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