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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
XSLT
Validation
Element names file
Difference between US-GAAP & IFRS GAAP is rules based
2. XML file that contains business reporting information
Instance or instance document
StyleSheet
Decimal
Integer
3. Remove a parent-child relationship - just made ineffectual
Complex Element Definition
link:roleType
Element
Suppress
4. Data type indicatign the element is stated in whole numbers
SEC Extension Taxonomy
XLink
Calculation relationships
Integer
5. Default label for an element
Attribute
UBL
Hierarchy
Standard label
6. Attribute of a monetary item type
Calculation relationships file
Balance
Line item
XSLT
7. Rules and Syntax for XBRL Instance Documents and Taxonomies
SEC
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
Element
8. Detailed description of XML syntax
StyleSheet
XBRL specification
Calculation relationships
Tag
9. A meta-language used to create vocabularies such as XBRL and UBL
Predefined UBL elements
Instance or instance document
XML (Extensible markup language)
Caculation LinkBase
10. Reusable data components - that can be used as needed in each of the UBL documents
IFRS Instance Document
Hierarchy
Validation
Predefined UBL elements
11. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Predefined UBL elements
Caculation LinkBase
Element definition
XBRL Instance Document .xml
12. shorthand sequence of letter for a namespace
Complex Element Definition
Prefix or namespace prefix
Linkbase
Item
13. Describes a unit of data in an instance document // to apply markup to an instance document
Integer
Tag
Presentations relationships file
Calculation relationships file
14. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Linkbase
Balance
XBRL Instance Document .xml
SEC Extension Taxonomy
15. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Integer
XML (Extensible markup language)
Prefix or namespace prefix
16. XBRL components
Scripting Code elements
Label relationships file
Element
Presentation LinkBase
17. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
schemaRef
Element names file
Unit of measure
18. XSLTA method of presenting the data in an instance document
Line item
Context
Presentation LinkBase
Label
19. Express the number of decimal places
Reference relationships file
Decimal
XLink
Tag
20. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Abstract
Taxonomy
XBRL US GAAP Taxonomies v1.0
21. Human readable description of a reporting concept
Presentation LinkBase
Element definition
Group or relationship group
Fact
22. Define the type of data to be tagged with the element name
Simple Element Definition
SEC Extension Taxonomy
Type or data type
Caculation LinkBase
23. Unique identifier of an element in a taxonomy
Weight
Name
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
24. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XLink
Simple Element Definition
Context information
Predefined UBL elements
25. calculation relationship attribute
Type or data type
Label type
Prefix or namespace prefix
Weight
26. Formatting instructions for data in the instance document
Standard label
Hierarchy
Suppress
StyleSheet
27. Defines elements and relationships; schema for a particular reporting group
Scripting Code elements
XBRL specification
XBRL Taxonomy
Presentation LinkBase
28. XBRL technical term for a relationships file
Linkbase
XLink
UBL
XBRL US GAAP Taxonomies v1.0
29. kind of element
Item
Reference relationships file
IFRS Instance Document
Linkbase
30. Report specific information required by XBRL
Taxonomy
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
Context
31. Discoverable Taxonomy Set
Type or data type
DTS
Hypercube
XBRL specification
32. Associates references with authoritative literature with elements
XLink
Difference between US-GAAP & IFRS GAAP is rules based
Complex Element Definition
Reference relationships file
33. Same structure as XBRL Instance; different Taxonomy
Imputed value
IFRS Instance Document
Line item
XBRL Taxonomy
34. Highest level of parent child heirarchy used to categorize item relationships
Prefix or namespace prefix
Root
Group or relationship group
Calculation relationships file
35. Occurence in an instance document
Extension taxonomy
Fact
Difference between US-GAAP & IFRS GAAP is rules based
Schema
36. Uses attributes to describe relationships between elements
Unit of measure
IFRS Instance Document
XLink
Element
37. technical term for an element declaration file
Schema
Linkbase
Hierarchy
Difference between US-GAAP & IFRS GAAP is rules based
38. Multideminsional table
Context information
Validation
Hypercube
Tag
39. Human readable name for an element
Schema
XBRL Instance Document .xml
Fact
Label
40. XBRL technical term for element
Validation
StyleSheet
Concept
Hierarchy
41. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
UBL
link:roleType
Line item
Taxonomy
42. Property of an element
XBRL specification
XBRL Taxonomy
Attribute
Instance or instance document
43. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Unit of measure
Element definition
Tag
Abstract
44. Attribute of an element that reflects whether it is reported as an instant or duration time period
Linkbase
decimals="INF" or decimals="2"
Period type
Simple Element Definition
45. Native XML language for processing XML documents into other forms - a template matching language
Hypercube
Taxonomy
XSLT
Label type
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Attribute
Context
SEC
47. Used to associate labes to elements
DTS
Imputed value
Label relationships file
Calculation relationships
48. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Validation
XBRL specification
Extension taxonomy
49. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Element definition
FRTA
Calculation relationships
Scripting Code elements
50. Elements that appear on the rows of a table
Line item
Simple Element Definition
Presentation relationships
Weight