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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. Data type indicatign the element is stated in whole numbers
Integer
Fact
Line item
decimals="INF" or decimals="2"
2. taxonomies for companies that report using US GAAP
Presentation LinkBase
Balance
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
3. Determining the elements that correspond to lines and columns in a financial statement
Mapping
XBRL US GAAP Taxonomies v1.0
Calculation relationships
Balance
4. XBRL technical term for element
XBRL
Presentations relationships file
decimals="INF" or decimals="2"
Concept
5. Remove a parent-child relationship - just made ineffectual
Suppress
Render or rendering
Linkbase
Predefined UBL elements
6. top level of a tree
Complex Element Definition
Integer
Period type
Root
7. Guides the creation and use of taxonomies by presenting a recommended design architecture
XLink
XBRL specification
Reference relationships file
FRTA
8. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Prefix or namespace prefix
Common Basic Components Schema
Common Aggregate Components Schema
Presentation relationships
9. Additive relationships netween numeric items expressed as parent-child heirarchies
StyleSheet
IFRS Instance Document
Calculation relationships
Reference relationships file
10. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Label
Simple Element Definition
Reference relationships file
11. Elements that appear on the rows of a table
Balance
Line item
XBRL US GAAP Taxonomies v1.0
Calculation relationships file
12. Unique identifier of an element in a taxonomy
Hypercube
Unit of measure
Name
Weight
13. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Name
Caculation LinkBase
Mapping
Suppress
14. calculation relationship attribute
Weight
XSLT
Element names file
StyleSheet
15. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Standard label
Scripting Code elements
Type or data type
Presentation LinkBase
16. Human readable description of a reporting concept
Calculation relationships file
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
Element definition
17. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
Integer
18. Defines Complex (Parent) Elements
Taxonomy
Name
Common Aggregate Components Schema
Label
19. Process of checking that instance documents meet the rules of XBRL specification
Suppress
Label type
XLink
Validation
20. Extensible business reporting language - vocabulary used for financial reporting.
Complex Element Definition
Balance
Taxonomy
XBRL
21. Occurence in an instance document
Validation
Common Basic Components Schema
Fact
Render or rendering
22. Report specific information required by XBRL
Fact
Extension taxonomy
XBRL Specification 2.1
Context
23. Decimal attribute for "accurate value"
Label relationships file
Line item
IFRS Instance Document
decimals="INF" or decimals="2"
24. Define the type of data to be tagged with the element name
Imputed value
Label relationships file
StyleSheet
Type or data type
25. Reusable data components - that can be used as needed in each of the UBL documents
Difference between US-GAAP & IFRS GAAP is rules based
SEC
XBRL US GAAP Taxonomies v1.0
Predefined UBL elements
26. Value that isn't specifically provided - but could be calculated
Label
Unit of measure
SEC
Imputed value
27. Same structure as XBRL Instance; different Taxonomy
Taxonomy
decimals="INF" or decimals="2"
Type or data type
IFRS Instance Document
28. Discoverable Taxonomy Set
DTS
UBL
Fact
Tag
29. shorthand sequence of letter for a namespace
Group or relationship group
Common Aggregate Components Schema
Prefix or namespace prefix
Unit of measure
30. Native XML language for processing XML documents into other forms - a template matching language
Reference relationships file
Complex Element Definition
Standard label
XSLT
31. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Caculation LinkBase
Element names file
Simple Element Definition
32. Multideminsional table
Simple Element Definition
Presentation LinkBase
Hypercube
Context
33. XML file that contains business reporting information
Taxonomy
Tag
Context
Instance or instance document
34. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Linkbase
IFRS Instance Document
Common Aggregate Components Schema
Abstract
35. Defines Simple Elements and Complex (attribute Elements)
Calculation relationships file
Common Basic Components Schema
Concept
IFRS Instance Document
36. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Render or rendering
Complex Element Definition
Standard label
37. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Balance
SEC
Render or rendering
Linkbase
38. Formatting instructions for data in the instance document
Element
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
StyleSheet
39. Used to express and navigate relationships
Hierarchy
Render or rendering
Context information
Element
40. Detailed description of XML syntax
XBRL Instance Document .xml
XBRL specification
Element definition
Extension taxonomy
41. Human readable name for an element
Group or relationship group
Attribute
Label
Linkbase
42. A meta-language used to create vocabularies such as XBRL and UBL
XBRL
Period type
XML (Extensible markup language)
Group or relationship group
43. Follows link:linkbaseRef
Render or rendering
link:roleType
IFRS Instance Document
Calculation relationships file
44. Attribute of an element that reflects whether it is reported as an instant or duration time period
Item
Fact
Period type
Prefix or namespace prefix
45. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Balance
SEC Extension Taxonomy
Integer
link:roleType
46. Associates references with authoritative literature with elements
schemaRef
Reference relationships file
XBRL specification
Prefix or namespace prefix
47. Rules and Syntax for XBRL Instance Documents and Taxonomies
XLink
Balance
XBRL Specification 2.1
Linkbase
48. Units in which numeric items have been measured
Difference between US-GAAP & IFRS GAAP is rules based
Linkbase
Unit of measure
Calculation relationships file
49. Vocabulary used for business documents.
UBL
Linkbase
Tag
Group or relationship group
50. Declares Name and Type: string - integer - date and decimal
Reference relationships file
StyleSheet
Simple Element Definition
Extension taxonomy