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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
Imputed value
Instance or instance document
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
2. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
StyleSheet
Weight
XBRL Instance Document .xml
Scripting Code elements
3. Define the type of data to be tagged with the element name
Type or data type
Context
Name
Schema
4. Defines Complex (Parent) Elements
Label relationships file
Render or rendering
Abstract
Common Aggregate Components Schema
5. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Context information
UBL
Presentation relationships
Unit of measure
6. Data type indicatign the element is stated in whole numbers
XBRL specification
Presentation relationships
Imputed value
Integer
7. Elements that appear on the rows of a table
Presentations relationships file
Line item
XBRL
Context information
8. taxonomies for companies that report using US GAAP
XSLT
Weight
Instance or instance document
XBRL US GAAP Taxonomies v1.0
9. technical term for an element declaration file
Decimal
Hypercube
Scripting Code elements
Schema
10. Express the number of decimal places
Attribute
Decimal
SEC Extension Taxonomy
Imputed value
11. XSLTA method of presenting the data in an instance document
Element
Decimal
Extension taxonomy
Presentation LinkBase
12. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Render or rendering
Suppress
Instance or instance document
13. File containing only calculation relationships
Calculation relationships file
Weight
Label type
Common Aggregate Components Schema
14. Associates references with authoritative literature with elements
Label type
Attribute
Balance
Reference relationships file
15. Defines Simple Elements and Complex (attribute Elements)
XBRL
XBRL Taxonomy
Complex Element Definition
Common Basic Components Schema
16. Process an instance document into a layout that facilitates readability and understanding of its contents
FRTA
Render or rendering
Attribute
XBRL Taxonomy
17. Guides the creation and use of taxonomies by presenting a recommended design architecture
Hypercube
Standard label
Calculation relationships
FRTA
18. Defines elements and relationships; schema for a particular reporting group
Concept
Decimal
Tag
XBRL Taxonomy
19. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
link:roleType
Standard label
Hypercube
20. Defines the organizational relationships of elements using parent-child heirarchies
Extension taxonomy
schemaRef
Weight
Presentations relationships file
21. Highest level of parent child heirarchy used to categorize item relationships
Line item
Common Basic Components Schema
Group or relationship group
Standard label
22. XML file that contains business reporting information
Render or rendering
StyleSheet
Reference relationships file
Instance or instance document
23. Formatting instructions for data in the instance document
StyleSheet
Linkbase
Label type
Name
24. Human readable description of a reporting concept
Presentations relationships file
Common Aggregate Components Schema
Linkbase
Element definition
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Common Aggregate Components Schema
schemaRef
Predefined UBL elements
Imputed value
26. Determining the elements that correspond to lines and columns in a financial statement
schemaRef
Mapping
Predefined UBL elements
UBL
27. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Group or relationship group
Context information
schemaRef
28. Declares Name - Type and Structure (sequence)
Complex Element Definition
XLink
Context
Name
29. kind of element
StyleSheet
Imputed value
Presentation relationships
Item
30. Describes a unit of data in an instance document // to apply markup to an instance document
Imputed value
Line item
Tag
Predefined UBL elements
31. Follows link:linkbaseRef
link:roleType
Complex Element Definition
Suppress
XSLT
32. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Suppress
Element names file
Prefix or namespace prefix
33. Same structure as XBRL Instance; different Taxonomy
Group or relationship group
Linkbase
XSLT
IFRS Instance Document
34. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
FRTA
Caculation LinkBase
Context information
Taxonomy
35. Uses attributes to describe relationships between elements
XLink
Context information
Predefined UBL elements
Integer
36. Discoverable Taxonomy Set
DTS
XLink
Element names file
UBL
37. XBRL technical term for element
Presentation LinkBase
decimals="INF" or decimals="2"
Concept
SEC
38. Extensible business reporting language - vocabulary used for financial reporting.
UBL
Hypercube
XBRL
Calculation relationships file
39. Attribute of a monetary item type
decimals="INF" or decimals="2"
Element names file
Balance
StyleSheet
40. Defines XBRL elements and their attributes
Taxonomy
Label relationships file
Presentation LinkBase
Element names file
41. Remove a parent-child relationship - just made ineffectual
Presentation LinkBase
Hierarchy
Suppress
IFRS Instance Document
42. Distinguishing name for each distinct element
link:roleType
Calculation relationships
Label type
Line item
43. Used to associate labes to elements
Period type
Reference relationships file
Element names file
Label relationships file
44. top level of a tree
Root
Unit of measure
link:roleType
XBRL
45. A meta-language used to create vocabularies such as XBRL and UBL
Render or rendering
DTS
XML (Extensible markup language)
Standard label
46. Multideminsional table
Imputed value
Hypercube
Common Aggregate Components Schema
Concept
47. calculation relationship attribute
XBRL Specification 2.1
SEC
Weight
Prefix or namespace prefix
48. Native XML language for processing XML documents into other forms - a template matching language
Element names file
Label
XSLT
Abstract
49. Unique identifier of an element in a taxonomy
Name
schemaRef
Integer
XBRL Taxonomy
50. Vocabulary used for business documents.
link:roleType
Decimal
UBL
XSLT