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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. Data type indicatign the element is stated in whole numbers
Integer
Standard label
Element definition
Prefix or namespace prefix
2. IFRS is principles based
Taxonomy
Name
Difference between US-GAAP & IFRS GAAP is rules based
Concept
3. Determining the elements that correspond to lines and columns in a financial statement
Period type
SEC
Common Basic Components Schema
Mapping
4. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
XML (Extensible markup language)
Context
Taxonomy
5. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Hierarchy
Reference relationships file
DTS
6. Formatting instructions for data in the instance document
StyleSheet
XLink
Abstract
XBRL US GAAP Taxonomies v1.0
7. Rules and Syntax for XBRL Instance Documents and Taxonomies
Mapping
XBRL Specification 2.1
Item
Taxonomy
8. Guides the creation and use of taxonomies by presenting a recommended design architecture
decimals="INF" or decimals="2"
Abstract
Presentation LinkBase
FRTA
9. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Common Aggregate Components Schema
SEC
Caculation LinkBase
Hypercube
10. Native XML language for processing XML documents into other forms - a template matching language
Reference relationships file
XSLT
Calculation relationships file
Tag
11. File containing only calculation relationships
Reference relationships file
Mapping
Taxonomy
Calculation relationships file
12. Discoverable Taxonomy Set
Calculation relationships file
DTS
Label
link:roleType
13. Define the type of data to be tagged with the element name
Suppress
Decimal
Type or data type
Taxonomy
14. Defines XBRL elements and their attributes
Decimal
Element names file
Calculation relationships file
Context information
15. Declares Name and Type: string - integer - date and decimal
Attribute
Simple Element Definition
FRTA
Presentations relationships file
16. Occurence in an instance document
Label
Schema
Fact
Attribute
17. XSLTA method of presenting the data in an instance document
Weight
Presentation LinkBase
XBRL Taxonomy
XBRL
18. Express the number of decimal places
XBRL Taxonomy
Unit of measure
Decimal
XBRL US GAAP Taxonomies v1.0
19. Property of an element
Attribute
Tag
Schema
link:roleType
20. Same structure as XBRL Instance; different Taxonomy
Instance or instance document
Calculation relationships
IFRS Instance Document
UBL
21. Default label for an element
Standard label
Taxonomy
Suppress
Balance
22. Distinguishing name for each distinct element
Common Aggregate Components Schema
SEC
Label type
Prefix or namespace prefix
23. A meta-language used to create vocabularies such as XBRL and UBL
XBRL Instance Document .xml
Item
XML (Extensible markup language)
Calculation relationships
24. Attribute of a monetary item type
Common Aggregate Components Schema
XBRL Instance Document .xml
Balance
Scripting Code elements
25. Defines elements and relationships; schema for a particular reporting group
Simple Element Definition
XBRL Taxonomy
Item
SEC
26. Defines the organizational relationships of elements using parent-child heirarchies
Label
Validation
Presentation relationships
Presentations relationships file
27. Elements that appear on the rows of a table
Decimal
Line item
UBL
Suppress
28. calculation relationship attribute
Element names file
Standard label
Weight
Hierarchy
29. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Abstract
Root
schemaRef
Validation
30. shorthand sequence of letter for a namespace
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
Element names file
Abstract
31. Attribute of an element that reflects whether it is reported as an instant or duration time period
Extension taxonomy
Concept
Period type
Hypercube
32. technical term for an element declaration file
Element
Group or relationship group
Root
Schema
33. XBRL technical term for element
FRTA
Complex Element Definition
schemaRef
Concept
34. Units in which numeric items have been measured
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
Hypercube
Period type
35. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Difference between US-GAAP & IFRS GAAP is rules based
XBRL specification
Taxonomy
Item
36. Process an instance document into a layout that facilitates readability and understanding of its contents
Concept
Label relationships file
Render or rendering
IFRS Instance Document
37. Associates references with authoritative literature with elements
Root
Imputed value
Reference relationships file
Fact
38. Defines Simple Elements and Complex (attribute Elements)
SEC
Common Basic Components Schema
Reference relationships file
Label type
39. Decimal attribute for "accurate value"
DTS
decimals="INF" or decimals="2"
Context information
UBL
40. Extensible business reporting language - vocabulary used for financial reporting.
XLink
Difference between US-GAAP & IFRS GAAP is rules based
UBL
XBRL
41. Value that isn't specifically provided - but could be calculated
Balance
Presentations relationships file
Decimal
Imputed value
42. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Item
Period type
XBRL Instance Document .xml
43. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Name
SEC Extension Taxonomy
IFRS Instance Document
Line item
44. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Presentations relationships file
Element
Common Basic Components Schema
45. Declares Name - Type and Structure (sequence)
Complex Element Definition
Presentation relationships
SEC
Scripting Code elements
46. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Name
Context
SEC
Mapping
47. Defines Complex (Parent) Elements
DTS
Common Aggregate Components Schema
Decimal
Attribute
48. Used to associate labes to elements
StyleSheet
Name
Label relationships file
Root
49. Multideminsional table
Hypercube
XBRL
Fact
XSLT
50. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Balance
Prefix or namespace prefix
Standard label