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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. Value that isn't specifically provided - but could be calculated
Complex Element Definition
Decimal
Linkbase
Imputed value
2. Decimal attribute for "accurate value"
Integer
decimals="INF" or decimals="2"
Caculation LinkBase
XBRL
3. Highest level of parent child heirarchy used to categorize item relationships
Balance
UBL
Group or relationship group
Element
4. Unique identifier of an element in a taxonomy
Name
Item
schemaRef
Abstract
5. Determining the elements that correspond to lines and columns in a financial statement
XBRL specification
Mapping
Common Aggregate Components Schema
Calculation relationships
6. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Abstract
Attribute
Calculation relationships
Scripting Code elements
7. Formatting instructions for data in the instance document
schemaRef
StyleSheet
Complex Element Definition
Schema
8. Attribute of an element that reflects whether it is reported as an instant or duration time period
Context
Type or data type
Period type
XSLT
9. XSLTA method of presenting the data in an instance document
Fact
Simple Element Definition
XBRL
Presentation LinkBase
10. Report specific information required by XBRL
StyleSheet
Context
XBRL Instance Document .xml
Validation
11. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Render or rendering
Concept
Context information
Label
12. IFRS is principles based
Line item
Taxonomy
XBRL Specification 2.1
Difference between US-GAAP & IFRS GAAP is rules based
13. Native XML language for processing XML documents into other forms - a template matching language
XBRL US GAAP Taxonomies v1.0
Integer
XSLT
Element names file
14. Vocabulary used for business documents.
UBL
Reference relationships file
Attribute
Simple Element Definition
15. Defines elements and relationships; schema for a particular reporting group
Tag
XBRL Taxonomy
Mapping
Calculation relationships file
16. File containing only calculation relationships
Calculation relationships file
Calculation relationships
schemaRef
Fact
17. Elements that appear on the rows of a table
Line item
XBRL Specification 2.1
Standard label
IFRS Instance Document
18. Guides the creation and use of taxonomies by presenting a recommended design architecture
Extension taxonomy
Context information
Name
FRTA
19. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Element names file
Type or data type
Abstract
Linkbase
20. Declares Name - Type and Structure (sequence)
link:roleType
Element definition
decimals="INF" or decimals="2"
Complex Element Definition
21. Defines Complex (Parent) Elements
Calculation relationships
Period type
Label
Common Aggregate Components Schema
22. Property of an element
Extension taxonomy
Attribute
Mapping
Line item
23. Define the type of data to be tagged with the element name
XML (Extensible markup language)
Extension taxonomy
Type or data type
Imputed value
24. A meta-language used to create vocabularies such as XBRL and UBL
Context
XML (Extensible markup language)
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
25. technical term for an element declaration file
Schema
XBRL Instance Document .xml
XBRL US GAAP Taxonomies v1.0
UBL
26. Express the number of decimal places
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
decimals="INF" or decimals="2"
Label relationships file
27. Units in which numeric items have been measured
Balance
Unit of measure
Imputed value
Label
28. XBRL components
DTS
Tag
Element names file
Element
29. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Validation
Label
DTS
30. Occurence in an instance document
Instance or instance document
Common Aggregate Components Schema
Fact
Element definition
31. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
link:roleType
SEC Extension Taxonomy
Suppress
Schema
32. Defines the organizational relationships of elements using parent-child heirarchies
Mapping
Presentations relationships file
Extension taxonomy
Line item
33. Default label for an element
StyleSheet
Calculation relationships file
Standard label
Weight
34. Associates references with authoritative literature with elements
Reference relationships file
Root
Tag
XBRL specification
35. Discoverable Taxonomy Set
XLink
DTS
FRTA
Weight
36. calculation relationship attribute
XSLT
XBRL Taxonomy
Name
Weight
37. top level of a tree
SEC Extension Taxonomy
Root
Hypercube
XBRL
38. taxonomies for companies that report using US GAAP
Hypercube
Calculation relationships
UBL
XBRL US GAAP Taxonomies v1.0
39. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL
Context
IFRS Instance Document
Calculation relationships
40. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Attribute
Caculation LinkBase
Label relationships file
41. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Caculation LinkBase
Integer
Label type
42. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Root
Presentation relationships
Common Basic Components Schema
43. Follows link:linkbaseRef
Imputed value
Type or data type
DTS
link:roleType
44. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Extension taxonomy
Presentation relationships
Common Aggregate Components Schema
Label type
45. Uses attributes to describe relationships between elements
Common Basic Components Schema
XLink
Label relationships file
Attribute
46. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Concept
Root
XSLT
47. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label relationships file
Caculation LinkBase
decimals="INF" or decimals="2"
Context
48. Used to express and navigate relationships
Hierarchy
DTS
link:roleType
SEC Extension Taxonomy
49. Defines Simple Elements and Complex (attribute Elements)
Prefix or namespace prefix
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
Reference relationships file
50. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Period type
Integer
Weight