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