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