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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. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Schema
Calculation relationships file
Validation
2. Unique identifier of an element in a taxonomy
DTS
Name
link:roleType
Label relationships file
3. Used to express and navigate relationships
StyleSheet
Hierarchy
Weight
schemaRef
4. Vocabulary used for business documents.
Calculation relationships
UBL
Instance or instance document
Mapping
5. Data type indicatign the element is stated in whole numbers
Common Aggregate Components Schema
Integer
Predefined UBL elements
Scripting Code elements
6. File containing only calculation relationships
Instance or instance document
Calculation relationships file
XLink
Standard label
7. Allows users to add to a published taxonomy to define new elements
Mapping
Extension taxonomy
XBRL Specification 2.1
Predefined UBL elements
8. IFRS is principles based
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
Context information
9. The facts in a instance document are surrounded by the ________(entity - time period - currency)
IFRS Instance Document
Type or data type
Context information
Presentation LinkBase
10. Attribute of a monetary item type
Extension taxonomy
Balance
Calculation relationships
Render or rendering
11. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
schemaRef
XBRL Instance Document .xml
link:roleType
12. Process an instance document into a layout that facilitates readability and understanding of its contents
Attribute
SEC Extension Taxonomy
Render or rendering
Weight
13. Guides the creation and use of taxonomies by presenting a recommended design architecture
Element names file
Period type
FRTA
Weight
14. Human readable description of a reporting concept
Predefined UBL elements
Tag
Element definition
XBRL US GAAP Taxonomies v1.0
15. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Calculation relationships file
SEC
XBRL
Validation
16. Human readable name for an element
Suppress
Balance
decimals="INF" or decimals="2"
Label
17. top level of a tree
Unit of measure
Suppress
Root
Render or rendering
18. XSLTA method of presenting the data in an instance document
Imputed value
Weight
Presentation LinkBase
Decimal
19. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Line item
Presentation relationships
Predefined UBL elements
Common Basic Components Schema
20. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
StyleSheet
XML (Extensible markup language)
Presentation relationships
21. Defines the organizational relationships of elements using parent-child heirarchies
SEC Extension Taxonomy
Presentations relationships file
link:roleType
schemaRef
22. Defines XBRL elements and their attributes
Hypercube
Suppress
Element names file
XBRL US GAAP Taxonomies v1.0
23. shorthand sequence of letter for a namespace
Taxonomy
Presentations relationships file
Prefix or namespace prefix
Element
24. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL
Extension taxonomy
Taxonomy
Prefix or namespace prefix
25. Uses attributes to describe relationships between elements
XLink
Type or data type
Name
Context information
26. Defines Complex (Parent) Elements
Presentations relationships file
XBRL
Common Aggregate Components Schema
Context information
27. Detailed description of XML syntax
XBRL Specification 2.1
XBRL specification
Hypercube
SEC
28. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
schemaRef
Attribute
Label type
Scripting Code elements
29. Occurence in an instance document
XBRL
DTS
Decimal
Fact
30. Declares Name - Type and Structure (sequence)
Scripting Code elements
Caculation LinkBase
Hypercube
Complex Element Definition
31. Used to associate labes to elements
Label relationships file
Calculation relationships file
Decimal
Element definition
32. Native XML language for processing XML documents into other forms - a template matching language
Schema
SEC Extension Taxonomy
Scripting Code elements
XSLT
33. Highest level of parent child heirarchy used to categorize item relationships
Unit of measure
Group or relationship group
XLink
Decimal
34. XML file that contains business reporting information
Calculation relationships
Group or relationship group
DTS
Instance or instance document
35. Discoverable Taxonomy Set
decimals="INF" or decimals="2"
DTS
Element
Name
36. Follows link:linkbaseRef
link:roleType
Fact
Scripting Code elements
DTS
37. A meta-language used to create vocabularies such as XBRL and UBL
Label type
Mapping
XBRL specification
XML (Extensible markup language)
38. Defines elements and relationships; schema for a particular reporting group
Render or rendering
Attribute
Label
XBRL Taxonomy
39. Multideminsional table
Reference relationships file
Presentation relationships
XSLT
Hypercube
40. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Root
Item
Name
41. taxonomies for companies that report using US GAAP
Label type
Hierarchy
XBRL US GAAP Taxonomies v1.0
Linkbase
42. Express the number of decimal places
XBRL Specification 2.1
Decimal
IFRS Instance Document
Extension taxonomy
43. XBRL components
Element
Item
SEC
Period type
44. Define the type of data to be tagged with the element name
Type or data type
schemaRef
Weight
Prefix or namespace prefix
45. Decimal attribute for "accurate value"
Element names file
decimals="INF" or decimals="2"
Scripting Code elements
XBRL Specification 2.1
46. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Balance
schemaRef
SEC
Standard label
47. Formatting instructions for data in the instance document
Weight
StyleSheet
Imputed value
XML (Extensible markup language)
48. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Element
Caculation LinkBase
XSLT
49. calculation relationship attribute
Context information
Decimal
Weight
Difference between US-GAAP & IFRS GAAP is rules based
50. Same structure as XBRL Instance; different Taxonomy
Context
IFRS Instance Document
Label
Unit of measure