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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. calculation relationship attribute
Schema
Weight
decimals="INF" or decimals="2"
Label
2. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Decimal
Context information
link:roleType
3. XBRL technical term for element
Reference relationships file
Fact
Imputed value
Concept
4. Occurence in an instance document
Presentation LinkBase
Context
Taxonomy
Fact
5. Process of checking that instance documents meet the rules of XBRL specification
Validation
Common Aggregate Components Schema
Predefined UBL elements
Period type
6. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Element definition
Context information
Weight
Label
7. Units in which numeric items have been measured
Imputed value
Calculation relationships file
XBRL Specification 2.1
Unit of measure
8. Data type indicatign the element is stated in whole numbers
Extension taxonomy
Element definition
Group or relationship group
Integer
9. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Extension taxonomy
schemaRef
Reference relationships file
Balance
10. Discoverable Taxonomy Set
Caculation LinkBase
Schema
DTS
Presentation LinkBase
11. 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
Hypercube
Caculation LinkBase
SEC Extension Taxonomy
12. Follows link:linkbaseRef
Caculation LinkBase
Common Basic Components Schema
link:roleType
Calculation relationships
13. Attribute of an element that reflects whether it is reported as an instant or duration time period
Integer
link:roleType
Common Aggregate Components Schema
Period type
14. Defines Complex (Parent) Elements
link:roleType
Simple Element Definition
Context information
Common Aggregate Components Schema
15. IFRS is principles based
Root
Balance
Difference between US-GAAP & IFRS GAAP is rules based
Prefix or namespace prefix
16. taxonomies for companies that report using US GAAP
Element definition
Context
XBRL US GAAP Taxonomies v1.0
XBRL specification
17. Human readable name for an element
Label
SEC
Prefix or namespace prefix
Calculation relationships file
18. Associates references with authoritative literature with elements
Reference relationships file
Balance
link:roleType
IFRS Instance Document
19. Declares Name - Type and Structure (sequence)
Caculation LinkBase
Element
Scripting Code elements
Complex Element Definition
20. Allows users to add to a published taxonomy to define new elements
Hierarchy
IFRS Instance Document
Extension taxonomy
Presentations relationships file
21. XML file that contains business reporting information
Predefined UBL elements
Standard label
Instance or instance document
Integer
22. Remove a parent-child relationship - just made ineffectual
Suppress
XBRL specification
Root
XML (Extensible markup language)
23. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Calculation relationships file
FRTA
Unit of measure
24. Distinguishing name for each distinct element
Label type
link:roleType
Tag
Difference between US-GAAP & IFRS GAAP is rules based
25. Decimal attribute for "accurate value"
Line item
decimals="INF" or decimals="2"
Hierarchy
Prefix or namespace prefix
26. Defines XBRL elements and their attributes
Abstract
Tag
Difference between US-GAAP & IFRS GAAP is rules based
Element names file
27. Used to associate labes to elements
Scripting Code elements
decimals="INF" or decimals="2"
XBRL specification
Label relationships file
28. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
XBRL Instance Document .xml
DTS
Abstract
29. Formatting instructions for data in the instance document
Validation
StyleSheet
Presentation LinkBase
Mapping
30. A meta-language used to create vocabularies such as XBRL and UBL
FRTA
Linkbase
XML (Extensible markup language)
Presentations relationships file
31. Property of an element
Attribute
Concept
Label
Abstract
32. shorthand sequence of letter for a namespace
XLink
Prefix or namespace prefix
Label relationships file
FRTA
33. Used to express and navigate relationships
XBRL Instance Document .xml
Suppress
Presentation relationships
Hierarchy
34. Declares Name and Type: string - integer - date and decimal
Label relationships file
link:roleType
Simple Element Definition
Predefined UBL elements
35. Default label for an element
IFRS Instance Document
Attribute
Element definition
Standard label
36. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
Line item
Calculation relationships file
37. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Instance or instance document
Line item
Name
Abstract
38. Vocabulary used for business documents.
Instance or instance document
Line item
UBL
SEC
39. Define the type of data to be tagged with the element name
Type or data type
Reference relationships file
Common Aggregate Components Schema
Context
40. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
link:roleType
Common Basic Components Schema
Weight
41. Elements that appear on the rows of a table
Context
Standard label
Line item
DTS
42. Report specific information required by XBRL
XSLT
Weight
Line item
Context
43. Human readable description of a reporting concept
Element definition
Taxonomy
Element names file
Presentation LinkBase
44. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Imputed value
Unit of measure
Presentation LinkBase
45. Reusable data components - that can be used as needed in each of the UBL documents
Period type
Predefined UBL elements
Label type
Hierarchy
46. Uses attributes to describe relationships between elements
XBRL Taxonomy
Hierarchy
Complex Element Definition
XLink
47. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Root
DTS
IFRS Instance Document
48. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Tag
Root
schemaRef
49. Determining the elements that correspond to lines and columns in a financial statement
Context information
Element
Presentation LinkBase
Mapping
50. Native XML language for processing XML documents into other forms - a template matching language
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
Scripting Code elements
XSLT