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