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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. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XSLT
Scripting Code elements
IFRS Instance Document
Balance
2. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Extension taxonomy
XSLT
Scripting Code elements
3. Attribute of a monetary item type
Balance
XBRL Taxonomy
Simple Element Definition
Group or relationship group
4. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Calculation relationships file
Label relationships file
Element
SEC Extension Taxonomy
5. Value that isn't specifically provided - but could be calculated
Context
Imputed value
Calculation relationships file
Hypercube
6. XBRL technical term for a relationships file
Weight
Linkbase
Extension taxonomy
Simple Element Definition
7. Used to associate labes to elements
Label relationships file
Instance or instance document
SEC Extension Taxonomy
Hierarchy
8. Rules and Syntax for XBRL Instance Documents and Taxonomies
Schema
Element
Common Basic Components Schema
XBRL Specification 2.1
9. Defines elements and relationships; schema for a particular reporting group
Weight
Period type
Calculation relationships
XBRL Taxonomy
10. Report specific information required by XBRL
Context
Common Basic Components Schema
Simple Element Definition
Element names file
11. Declares Name and Type: string - integer - date and decimal
Context information
XML (Extensible markup language)
SEC Extension Taxonomy
Simple Element Definition
12. Occurence in an instance document
XBRL
Schema
Fact
XBRL Instance Document .xml
13. Defines Complex (Parent) Elements
Standard label
Common Aggregate Components Schema
XSLT
Concept
14. Used to express and navigate relationships
Attribute
XBRL
XML (Extensible markup language)
Hierarchy
15. Units in which numeric items have been measured
Unit of measure
Linkbase
XLink
Decimal
16. File containing only calculation relationships
Simple Element Definition
decimals="INF" or decimals="2"
Calculation relationships file
Context information
17. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
DTS
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
18. Declares Name - Type and Structure (sequence)
Element definition
Complex Element Definition
XLink
IFRS Instance Document
19. Elements that appear on the rows of a table
XLink
XBRL Specification 2.1
Line item
XBRL
20. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Scripting Code elements
Name
Context information
Balance
21. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Difference between US-GAAP & IFRS GAAP is rules based
Presentation relationships
Mapping
Scripting Code elements
22. Uses attributes to describe relationships between elements
Calculation relationships file
XLink
Predefined UBL elements
Presentation LinkBase
23. kind of element
Taxonomy
Item
Hypercube
Reference relationships file
24. Defines XBRL elements and their attributes
FRTA
Abstract
Element names file
Decimal
25. Detailed description of XML syntax
Render or rendering
Common Aggregate Components Schema
XBRL specification
SEC
26. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Presentation LinkBase
Label relationships file
FRTA
Taxonomy
27. Allows users to add to a published taxonomy to define new elements
Linkbase
Prefix or namespace prefix
Extension taxonomy
Type or data type
28. Additive relationships netween numeric items expressed as parent-child heirarchies
Label type
Instance or instance document
Calculation relationships
Period type
29. Process an instance document into a layout that facilitates readability and understanding of its contents
Caculation LinkBase
Context information
Render or rendering
Common Aggregate Components Schema
30. Human readable description of a reporting concept
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
Presentation LinkBase
Element definition
31. Process of checking that instance documents meet the rules of XBRL specification
Simple Element Definition
Validation
Label type
decimals="INF" or decimals="2"
32. Associates references with authoritative literature with elements
decimals="INF" or decimals="2"
Scripting Code elements
Instance or instance document
Reference relationships file
33. Multideminsional table
Integer
SEC Extension Taxonomy
Validation
Hypercube
34. taxonomies for companies that report using US GAAP
Context information
Validation
XBRL US GAAP Taxonomies v1.0
Complex Element Definition
35. Defines Simple Elements and Complex (attribute Elements)
Abstract
Concept
Unit of measure
Common Basic Components Schema
36. Unique identifier of an element in a taxonomy
Label relationships file
Name
SEC Extension Taxonomy
XSLT
37. Formatting instructions for data in the instance document
schemaRef
Element
Imputed value
StyleSheet
38. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Presentation relationships
IFRS Instance Document
XBRL Specification 2.1
schemaRef
39. Decimal attribute for "accurate value"
XBRL specification
Abstract
decimals="INF" or decimals="2"
Instance or instance document
40. Default label for an element
Standard label
SEC Extension Taxonomy
Line item
Common Basic Components Schema
41. Express the number of decimal places
Weight
Label type
Decimal
Standard label
42. Human readable name for an element
Prefix or namespace prefix
Tag
Label
XBRL Specification 2.1
43. XBRL components
Presentations relationships file
Element
Taxonomy
SEC Extension Taxonomy
44. shorthand sequence of letter for a namespace
Prefix or namespace prefix
UBL
Label
Element
45. Attribute of an element that reflects whether it is reported as an instant or duration time period
Group or relationship group
Period type
Complex Element Definition
Context
46. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Label relationships file
XBRL
Balance
47. Defines the organizational relationships of elements using parent-child heirarchies
Context information
Render or rendering
FRTA
Presentations relationships file
48. Describes a unit of data in an instance document // to apply markup to an instance document
Item
Tag
Render or rendering
Calculation relationships file
49. Remove a parent-child relationship - just made ineffectual
Suppress
Root
SEC
Context
50. Distinguishing name for each distinct element
Render or rendering
Label type
Suppress
Schema