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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
Scripting Code elements
Difference between US-GAAP & IFRS GAAP is rules based
Line item
XBRL US GAAP Taxonomies v1.0
2. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label relationships file
Common Basic Components Schema
Presentation relationships
Hypercube
3. Used to associate labes to elements
XBRL specification
DTS
XSLT
Label relationships file
4. Default label for an element
Standard label
XLink
Hypercube
Simple Element Definition
5. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Integer
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
6. XML file that contains business reporting information
IFRS Instance Document
Element
Instance or instance document
Label type
7. Defines the organizational relationships of elements using parent-child heirarchies
Standard label
IFRS Instance Document
Label relationships file
Presentations relationships file
8. Defines Simple Elements and Complex (attribute Elements)
XBRL Specification 2.1
Common Basic Components Schema
XBRL specification
Group or relationship group
9. Process of checking that instance documents meet the rules of XBRL specification
Validation
Prefix or namespace prefix
Context
Difference between US-GAAP & IFRS GAAP is rules based
10. Additive relationships netween numeric items expressed as parent-child heirarchies
decimals="INF" or decimals="2"
Calculation relationships
Period type
Tag
11. Vocabulary used for business documents.
Label
Element definition
UBL
Presentations relationships file
12. Human readable description of a reporting concept
Schema
Element definition
XBRL Taxonomy
XSLT
13. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
IFRS Instance Document
Calculation relationships file
XLink
schemaRef
14. XBRL technical term for element
Extension taxonomy
XBRL US GAAP Taxonomies v1.0
Concept
Element definition
15. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
XLink
Tag
Difference between US-GAAP & IFRS GAAP is rules based
16. Extensible business reporting language - vocabulary used for financial reporting.
Concept
FRTA
Balance
XBRL
17. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Imputed value
SEC
Abstract
Reference relationships file
18. Multideminsional table
Unit of measure
Predefined UBL elements
Hypercube
Suppress
19. Detailed description of XML syntax
XBRL specification
Element definition
Presentation LinkBase
Concept
20. Reusable data components - that can be used as needed in each of the UBL documents
Tag
Abstract
Predefined UBL elements
XBRL
21. calculation relationship attribute
Common Aggregate Components Schema
Weight
Item
Scripting Code elements
22. Define the type of data to be tagged with the element name
Root
Simple Element Definition
Type or data type
XLink
23. shorthand sequence of letter for a namespace
Attribute
Prefix or namespace prefix
Calculation relationships
Presentation relationships
24. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label
XBRL Specification 2.1
Unit of measure
Linkbase
25. Footnote Disclosures Tagging found in ______.
Calculation relationships
XBRL Instance Document .xml
XBRL Taxonomy
XBRL US GAAP Taxonomies v1.0
26. Express the number of decimal places
Decimal
Root
IFRS Instance Document
Group or relationship group
27. Data type indicatign the element is stated in whole numbers
schemaRef
Simple Element Definition
Integer
Hierarchy
28. Defines elements and relationships; schema for a particular reporting group
XBRL Specification 2.1
Abstract
SEC Extension Taxonomy
XBRL Taxonomy
29. Report specific information required by XBRL
Attribute
Presentations relationships file
Context
Presentation relationships
30. Associates references with authoritative literature with elements
DTS
Balance
Reference relationships file
Linkbase
31. Units in which numeric items have been measured
Render or rendering
Unit of measure
Calculation relationships
XBRL
32. Attribute of a monetary item type
Balance
Label
XBRL Taxonomy
XML (Extensible markup language)
33. Human readable name for an element
Scripting Code elements
Predefined UBL elements
Element
Label
34. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Hierarchy
Hypercube
Abstract
Extension taxonomy
35. Elements that appear on the rows of a table
Type or data type
Label type
Root
Line item
36. Declares Name - Type and Structure (sequence)
Linkbase
Attribute
Complex Element Definition
Schema
37. File containing only calculation relationships
XSLT
Predefined UBL elements
Calculation relationships file
Label
38. technical term for an element declaration file
XBRL Instance Document .xml
Schema
Calculation relationships file
Item
39. Decimal attribute for "accurate value"
Reference relationships file
decimals="INF" or decimals="2"
Type or data type
Element names file
40. top level of a tree
XBRL US GAAP Taxonomies v1.0
Unit of measure
Root
Mapping
41. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Calculation relationships file
Scripting Code elements
DTS
Group or relationship group
42. Remove a parent-child relationship - just made ineffectual
IFRS Instance Document
UBL
XBRL Taxonomy
Suppress
43. XBRL technical term for a relationships file
Integer
Balance
decimals="INF" or decimals="2"
Linkbase
44. XBRL components
Simple Element Definition
Standard label
Imputed value
Element
45. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Abstract
Decimal
Common Basic Components Schema
46. Uses attributes to describe relationships between elements
Imputed value
XLink
Context information
Element names file
47. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Item
schemaRef
Caculation LinkBase
Balance
48. taxonomies for companies that report using US GAAP
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
Element names file
Label
49. kind of element
Concept
Item
Complex Element Definition
XBRL Taxonomy
50. Process an instance document into a layout that facilitates readability and understanding of its contents
Unit of measure
XBRL US GAAP Taxonomies v1.0
Render or rendering
XBRL specification