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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)
Schema
Scripting Code elements
Concept
Balance
2. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Item
Predefined UBL elements
Integer
3. technical term for an element declaration file
Schema
Element definition
Hierarchy
Decimal
4. Defines XBRL elements and their attributes
XSLT
Element names file
Common Basic Components Schema
Name
5. Allows users to add to a published taxonomy to define new elements
XBRL US GAAP Taxonomies v1.0
Element names file
Suppress
Extension taxonomy
6. Human readable description of a reporting concept
Element definition
Name
Common Basic Components Schema
link:roleType
7. XBRL components
Extension taxonomy
Imputed value
Calculation relationships
Element
8. Occurence in an instance document
Label
Label relationships file
Fact
Schema
9. top level of a tree
Root
XBRL Instance Document .xml
XBRL specification
Presentations relationships file
10. Native XML language for processing XML documents into other forms - a template matching language
Reference relationships file
Fact
XSLT
schemaRef
11. A meta-language used to create vocabularies such as XBRL and UBL
Unit of measure
XML (Extensible markup language)
Presentations relationships file
Imputed value
12. Process an instance document into a layout that facilitates readability and understanding of its contents
DTS
decimals="INF" or decimals="2"
Render or rendering
SEC
13. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Imputed value
Schema
Caculation LinkBase
14. Associates references with authoritative literature with elements
Integer
Context information
StyleSheet
Reference relationships file
15. Guides the creation and use of taxonomies by presenting a recommended design architecture
Prefix or namespace prefix
Label
FRTA
Presentation LinkBase
16. calculation relationship attribute
Weight
Context
Presentations relationships file
DTS
17. Attribute of an element that reflects whether it is reported as an instant or duration time period
Line item
Label
Period type
Context
18. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Calculation relationships
Label relationships file
Caculation LinkBase
Root
19. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Integer
Instance or instance document
Taxonomy
Presentations relationships file
20. Uses attributes to describe relationships between elements
XLink
Abstract
link:roleType
Unit of measure
21. XBRL technical term for a relationships file
Context information
Linkbase
Context
Suppress
22. Report specific information required by XBRL
Attribute
SEC
Context
decimals="INF" or decimals="2"
23. Distinguishing name for each distinct element
Label type
SEC Extension Taxonomy
Weight
decimals="INF" or decimals="2"
24. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Validation
Difference between US-GAAP & IFRS GAAP is rules based
schemaRef
XBRL
25. Defines Simple Elements and Complex (attribute Elements)
Line item
Common Basic Components Schema
Unit of measure
Concept
26. XBRL technical term for element
Concept
Standard label
StyleSheet
Context
27. Same structure as XBRL Instance; different Taxonomy
decimals="INF" or decimals="2"
Schema
Presentation LinkBase
IFRS Instance Document
28. Express the number of decimal places
Hypercube
Decimal
XLink
Common Aggregate Components Schema
29. IFRS is principles based
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
XBRL US GAAP Taxonomies v1.0
Tag
30. Extensible business reporting language - vocabulary used for financial reporting.
XBRL Taxonomy
Prefix or namespace prefix
XBRL
Abstract
31. Define the type of data to be tagged with the element name
Unit of measure
Type or data type
decimals="INF" or decimals="2"
Line item
32. Value that isn't specifically provided - but could be calculated
Render or rendering
Imputed value
Unit of measure
Common Basic Components Schema
33. Formatting instructions for data in the instance document
Hierarchy
Hypercube
Label
StyleSheet
34. XML file that contains business reporting information
Instance or instance document
Presentation relationships
Render or rendering
XSLT
35. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Hypercube
XBRL Taxonomy
IFRS Instance Document
Context information
36. Follows link:linkbaseRef
Mapping
Label
link:roleType
decimals="INF" or decimals="2"
37. kind of element
Item
Name
Predefined UBL elements
decimals="INF" or decimals="2"
38. Determining the elements that correspond to lines and columns in a financial statement
Mapping
StyleSheet
XBRL
Context information
39. File containing only calculation relationships
Period type
Hypercube
XBRL Taxonomy
Calculation relationships file
40. Reusable data components - that can be used as needed in each of the UBL documents
Root
Abstract
Predefined UBL elements
Validation
41. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Common Aggregate Components Schema
XBRL US GAAP Taxonomies v1.0
Label
42. Property of an element
Concept
Fact
Label type
Attribute
43. Detailed description of XML syntax
Extension taxonomy
Caculation LinkBase
Hypercube
XBRL specification
44. Declares Name and Type: string - integer - date and decimal
Presentation LinkBase
Simple Element Definition
Label
Balance
45. XSLTA method of presenting the data in an instance document
Instance or instance document
Weight
XBRL Specification 2.1
Presentation LinkBase
46. Declares Name - Type and Structure (sequence)
Complex Element Definition
Context
Predefined UBL elements
Caculation LinkBase
47. Human readable name for an element
Label
Element definition
Common Basic Components Schema
Context
48. Units in which numeric items have been measured
Instance or instance document
Hierarchy
Unit of measure
StyleSheet
49. Highest level of parent child heirarchy used to categorize item relationships
Type or data type
Reference relationships file
Group or relationship group
Imputed value
50. Used to associate labes to elements
Type or data type
Decimal
Label relationships file
Predefined UBL elements