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