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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. Formatting instructions for data in the instance document
StyleSheet
XBRL US GAAP Taxonomies v1.0
Label relationships file
Integer
2. XBRL components
Taxonomy
Decimal
Balance
Element
3. Declares Name and Type: string - integer - date and decimal
Extension taxonomy
Root
Simple Element Definition
Predefined UBL elements
4. Express the number of decimal places
Period type
Suppress
Render or rendering
Decimal
5. Associates references with authoritative literature with elements
Render or rendering
Reference relationships file
IFRS Instance Document
Context information
6. Report specific information required by XBRL
Context
UBL
Hierarchy
Decimal
7. Units in which numeric items have been measured
Extension taxonomy
XSLT
Unit of measure
XBRL Specification 2.1
8. kind of element
Complex Element Definition
Item
UBL
XBRL Specification 2.1
9. Defines the organizational relationships of elements using parent-child heirarchies
Element definition
Tag
Common Basic Components Schema
Presentations relationships file
10. Declares Name - Type and Structure (sequence)
Complex Element Definition
Presentation LinkBase
Caculation LinkBase
Name
11. Defines elements and relationships; schema for a particular reporting group
Render or rendering
XBRL specification
XBRL Taxonomy
Standard label
12. Occurence in an instance document
Root
Fact
Tag
Attribute
13. Elements that appear on the rows of a table
FRTA
Attribute
Line item
XML (Extensible markup language)
14. Highest level of parent child heirarchy used to categorize item relationships
Calculation relationships file
Group or relationship group
XBRL Taxonomy
Standard label
15. Define the type of data to be tagged with the element name
Context
Type or data type
Presentation relationships
SEC
16. Used to express and navigate relationships
Instance or instance document
UBL
Hierarchy
XBRL US GAAP Taxonomies v1.0
17. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Concept
Presentation LinkBase
Unit of measure
18. calculation relationship attribute
Unit of measure
Integer
Weight
Root
19. Property of an element
Concept
Context
Attribute
Group or relationship group
20. Remove a parent-child relationship - just made ineffectual
Balance
Unit of measure
Suppress
Presentations relationships file
21. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Presentations relationships file
XSLT
Presentation relationships
22. Allows users to add to a published taxonomy to define new elements
Balance
Hypercube
DTS
Extension taxonomy
23. Defines Complex (Parent) Elements
Calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
Item
24. Attribute of an element that reflects whether it is reported as an instant or duration time period
Label
Taxonomy
Period type
Difference between US-GAAP & IFRS GAAP is rules based
25. XBRL technical term for element
Suppress
Concept
schemaRef
Element definition
26. XML file that contains business reporting information
Prefix or namespace prefix
Label type
Instance or instance document
Linkbase
27. Determining the elements that correspond to lines and columns in a financial statement
decimals="INF" or decimals="2"
Mapping
Fact
Integer
28. Follows link:linkbaseRef
link:roleType
Name
Item
XLink
29. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Unit of measure
Element definition
Calculation relationships file
30. Detailed description of XML syntax
Element
link:roleType
XBRL specification
Render or rendering
31. IFRS is principles based
Unit of measure
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
XBRL Taxonomy
32. Extensible business reporting language - vocabulary used for financial reporting.
StyleSheet
Concept
XBRL US GAAP Taxonomies v1.0
XBRL
33. Human readable name for an element
Label
link:roleType
Common Aggregate Components Schema
Render or rendering
34. Discoverable Taxonomy Set
Calculation relationships file
DTS
Element definition
IFRS Instance Document
35. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Tag
XLink
Presentation relationships
Context information
36. Multideminsional table
XML (Extensible markup language)
Mapping
Hypercube
Difference between US-GAAP & IFRS GAAP is rules based
37. Native XML language for processing XML documents into other forms - a template matching language
Instance or instance document
XSLT
Prefix or namespace prefix
Extension taxonomy
38. top level of a tree
Group or relationship group
Balance
Label
Root
39. Guides the creation and use of taxonomies by presenting a recommended design architecture
Label
Group or relationship group
Root
FRTA
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context information
Scripting Code elements
Abstract
Simple Element Definition
41. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Abstract
Extension taxonomy
XML (Extensible markup language)
42. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Reference relationships file
Type or data type
schemaRef
43. technical term for an element declaration file
Line item
Schema
link:roleType
Type or data type
44. File containing only calculation relationships
Extension taxonomy
Root
Calculation relationships file
Presentation relationships
45. Describes a unit of data in an instance document // to apply markup to an instance document
Mapping
Hierarchy
FRTA
Tag
46. Default label for an element
Validation
SEC Extension Taxonomy
Scripting Code elements
Standard label
47. Rules and Syntax for XBRL Instance Documents and Taxonomies
Validation
Element names file
Imputed value
XBRL Specification 2.1
48. Data type indicatign the element is stated in whole numbers
Element definition
Predefined UBL elements
Integer
Type or data type
49. A meta-language used to create vocabularies such as XBRL and UBL
XBRL Specification 2.1
XML (Extensible markup language)
SEC Extension Taxonomy
Presentation relationships
50. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
StyleSheet
Group or relationship group