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