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