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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. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XBRL specification
Scripting Code elements
Calculation relationships
Presentations relationships file
2. A meta-language used to create vocabularies such as XBRL and UBL
Item
Group or relationship group
XML (Extensible markup language)
DTS
3. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Presentations relationships file
Context information
Element
4. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Scripting Code elements
IFRS Instance Document
Imputed value
5. Express the number of decimal places
Root
Element definition
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Scripting Code elements
Label type
Suppress
7. Used to associate labes to elements
Extension taxonomy
Type or data type
UBL
Label relationships file
8. Property of an element
IFRS Instance Document
Predefined UBL elements
Attribute
Prefix or namespace prefix
9. Associates references with authoritative literature with elements
Reference relationships file
Validation
Element names file
Decimal
10. Define the type of data to be tagged with the element name
Hypercube
Extension taxonomy
Imputed value
Type or data type
11. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Label
SEC
Element names file
Name
12. Used to express and navigate relationships
Simple Element Definition
Linkbase
Group or relationship group
Hierarchy
13. Distinguishing name for each distinct element
Complex Element Definition
Label type
Presentations relationships file
XBRL specification
14. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
StyleSheet
schemaRef
XLink
15. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Fact
Context information
Concept
Difference between US-GAAP & IFRS GAAP is rules based
16. Unique identifier of an element in a taxonomy
StyleSheet
Name
Presentations relationships file
Group or relationship group
17. Highest level of parent child heirarchy used to categorize item relationships
XSLT
Group or relationship group
FRTA
Attribute
18. Default label for an element
Standard label
Abstract
StyleSheet
XBRL US GAAP Taxonomies v1.0
19. Human readable description of a reporting concept
Element definition
Context
Hypercube
Tag
20. Decimal attribute for "accurate value"
Type or data type
decimals="INF" or decimals="2"
XBRL Specification 2.1
Label
21. technical term for an element declaration file
Calculation relationships file
Reference relationships file
Taxonomy
Schema
22. shorthand sequence of letter for a namespace
Type or data type
Prefix or namespace prefix
FRTA
DTS
23. Additive relationships netween numeric items expressed as parent-child heirarchies
Prefix or namespace prefix
Calculation relationships
IFRS Instance Document
XBRL Specification 2.1
24. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
UBL
FRTA
Hierarchy
schemaRef
25. Declares Name - Type and Structure (sequence)
FRTA
Complex Element Definition
Predefined UBL elements
Fact
26. Uses attributes to describe relationships between elements
UBL
Presentation LinkBase
Suppress
XLink
27. Vocabulary used for business documents.
XBRL specification
Hypercube
Name
UBL
28. Human readable name for an element
Hierarchy
Label
Suppress
IFRS Instance Document
29. Elements that appear on the rows of a table
Common Basic Components Schema
Balance
Line item
Decimal
30. Describes a unit of data in an instance document // to apply markup to an instance document
Scripting Code elements
Group or relationship group
SEC Extension Taxonomy
Tag
31. Remove a parent-child relationship - just made ineffectual
Decimal
Suppress
SEC Extension Taxonomy
Context
32. calculation relationship attribute
Abstract
Line item
Weight
Taxonomy
33. XBRL technical term for element
XLink
Suppress
Concept
Balance
34. XBRL components
Complex Element Definition
Item
Element
Root
35. Native XML language for processing XML documents into other forms - a template matching language
Fact
XSLT
FRTA
Presentations relationships file
36. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Element names file
Suppress
XBRL
37. File containing only calculation relationships
Render or rendering
Common Aggregate Components Schema
Calculation relationships file
XBRL Instance Document .xml
38. Determining the elements that correspond to lines and columns in a financial statement
Tag
Element
Hierarchy
Mapping
39. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Concept
Mapping
Hypercube
40. taxonomies for companies that report using US GAAP
Prefix or namespace prefix
Common Aggregate Components Schema
XBRL US GAAP Taxonomies v1.0
Fact
41. Process of checking that instance documents meet the rules of XBRL specification
Validation
Label
XML (Extensible markup language)
decimals="INF" or decimals="2"
42. Attribute of an element that reflects whether it is reported as an instant or duration time period
Common Aggregate Components Schema
Validation
XBRL specification
Period type
43. kind of element
Item
Integer
DTS
XBRL Instance Document .xml
44. Declares Name and Type: string - integer - date and decimal
Validation
Taxonomy
Simple Element Definition
Balance
45. Extensible business reporting language - vocabulary used for financial reporting.
Calculation relationships
Type or data type
XBRL Instance Document .xml
XBRL
46. XML file that contains business reporting information
Calculation relationships
Scripting Code elements
Calculation relationships file
Instance or instance document
47. Attribute of a monetary item type
Element
FRTA
Balance
Concept
48. top level of a tree
Instance or instance document
Root
Hypercube
SEC
49. Defines elements and relationships; schema for a particular reporting group
Abstract
Period type
XBRL Taxonomy
Fact
50. XBRL technical term for a relationships file
Reference relationships file
Linkbase
XBRL
Attribute