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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. IFRS is principles based
link:roleType
Presentation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Validation
2. Used to express and navigate relationships
Hierarchy
Standard label
Presentation relationships
FRTA
3. Property of an element
Attribute
Scripting Code elements
link:roleType
SEC
4. Process of checking that instance documents meet the rules of XBRL specification
Integer
Validation
Suppress
Schema
5. XBRL technical term for element
Linkbase
Render or rendering
Calculation relationships
Concept
6. Follows link:linkbaseRef
Simple Element Definition
link:roleType
Context information
Mapping
7. Occurence in an instance document
Fact
link:roleType
Linkbase
XBRL Instance Document .xml
8. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Common Basic Components Schema
Taxonomy
XML (Extensible markup language)
Group or relationship group
9. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
UBL
Standard label
XLink
10. Value that isn't specifically provided - but could be calculated
Context
XBRL
Mapping
Imputed value
11. Uses attributes to describe relationships between elements
XLink
Weight
XSLT
Group or relationship group
12. Defines the organizational relationships of elements using parent-child heirarchies
Decimal
Schema
Presentations relationships file
Abstract
13. File containing only calculation relationships
Suppress
Tag
Calculation relationships file
FRTA
14. Distinguishing name for each distinct element
Label type
Presentation LinkBase
Mapping
Element names file
15. Attribute of a monetary item type
Balance
Simple Element Definition
Validation
Common Basic Components Schema
16. Process an instance document into a layout that facilitates readability and understanding of its contents
Element names file
DTS
Render or rendering
XBRL US GAAP Taxonomies v1.0
17. Rules and Syntax for XBRL Instance Documents and Taxonomies
Line item
Group or relationship group
XBRL Specification 2.1
SEC Extension Taxonomy
18. Discoverable Taxonomy Set
Decimal
Context information
XBRL US GAAP Taxonomies v1.0
DTS
19. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Tag
Abstract
Element
Scripting Code elements
20. Decimal attribute for "accurate value"
Complex Element Definition
decimals="INF" or decimals="2"
Fact
Imputed value
21. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Linkbase
link:roleType
UBL
Context information
22. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Item
Hierarchy
Caculation LinkBase
23. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Label type
Item
Standard label
SEC
24. XML file that contains business reporting information
XML (Extensible markup language)
Instance or instance document
Prefix or namespace prefix
schemaRef
25. taxonomies for companies that report using US GAAP
Type or data type
Label type
link:roleType
XBRL US GAAP Taxonomies v1.0
26. Same structure as XBRL Instance; different Taxonomy
XBRL Instance Document .xml
Schema
IFRS Instance Document
XBRL specification
27. shorthand sequence of letter for a namespace
XBRL Taxonomy
Type or data type
Element names file
Prefix or namespace prefix
28. XBRL components
Suppress
Element
DTS
Hypercube
29. Elements that appear on the rows of a table
Extension taxonomy
Item
Line item
XBRL specification
30. Multideminsional table
Hypercube
XLink
Integer
Root
31. Unique identifier of an element in a taxonomy
Extension taxonomy
Caculation LinkBase
Name
Concept
32. Detailed description of XML syntax
XML (Extensible markup language)
XBRL Instance Document .xml
XBRL specification
XBRL
33. Human readable name for an element
Tag
Element names file
Context information
Label
34. XSLTA method of presenting the data in an instance document
XSLT
Common Aggregate Components Schema
DTS
Presentation LinkBase
35. Express the number of decimal places
Decimal
Prefix or namespace prefix
schemaRef
Concept
36. Used to associate labes to elements
Schema
Label relationships file
Extension taxonomy
Item
37. Declares Name and Type: string - integer - date and decimal
DTS
XBRL
Scripting Code elements
Simple Element Definition
38. Associates references with authoritative literature with elements
Standard label
Reference relationships file
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
39. Data type indicatign the element is stated in whole numbers
link:roleType
Item
Label relationships file
Integer
40. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
link:roleType
SEC Extension Taxonomy
Group or relationship group
Weight
41. technical term for an element declaration file
Suppress
Schema
Label relationships file
Context
42. Defines elements and relationships; schema for a particular reporting group
Line item
XBRL Taxonomy
Prefix or namespace prefix
schemaRef
43. XBRL technical term for a relationships file
IFRS Instance Document
Item
Mapping
Linkbase
44. A meta-language used to create vocabularies such as XBRL and UBL
XBRL
Period type
XML (Extensible markup language)
Presentations relationships file
45. Native XML language for processing XML documents into other forms - a template matching language
Label
XSLT
Line item
Integer
46. Define the type of data to be tagged with the element name
Mapping
Type or data type
Fact
Calculation relationships file
47. Describes a unit of data in an instance document // to apply markup to an instance document
Taxonomy
Caculation LinkBase
XML (Extensible markup language)
Tag
48. Human readable description of a reporting concept
Element definition
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
XSLT
49. kind of element
Item
Common Aggregate Components Schema
Label relationships file
Context
50. Remove a parent-child relationship - just made ineffectual
XLink
Suppress
Simple Element Definition
Line item