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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. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Element
Balance
XBRL
2. Value that isn't specifically provided - but could be calculated
Standard label
Calculation relationships file
Period type
Imputed value
3. Rules and Syntax for XBRL Instance Documents and Taxonomies
Simple Element Definition
Type or data type
XBRL Specification 2.1
Imputed value
4. technical term for an element declaration file
Schema
Complex Element Definition
Label relationships file
Linkbase
5. Guides the creation and use of taxonomies by presenting a recommended design architecture
Tag
FRTA
Presentation LinkBase
link:roleType
6. XBRL components
Element
IFRS Instance Document
Taxonomy
Caculation LinkBase
7. Report specific information required by XBRL
Context
Validation
Render or rendering
XSLT
8. XBRL technical term for a relationships file
Tag
decimals="INF" or decimals="2"
Linkbase
Line item
9. Vocabulary used for business documents.
link:roleType
FRTA
Schema
UBL
10. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Schema
XBRL Specification 2.1
Context information
Render or rendering
11. shorthand sequence of letter for a namespace
Presentation relationships
Prefix or namespace prefix
Extension taxonomy
Abstract
12. Used to associate labes to elements
StyleSheet
Common Aggregate Components Schema
Label relationships file
UBL
13. Determining the elements that correspond to lines and columns in a financial statement
Type or data type
Unit of measure
Integer
Mapping
14. Multideminsional table
decimals="INF" or decimals="2"
Hypercube
Label type
Render or rendering
15. Remove a parent-child relationship - just made ineffectual
FRTA
Suppress
IFRS Instance Document
Element
16. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Validation
XBRL Taxonomy
Context information
17. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XML (Extensible markup language)
Common Basic Components Schema
Presentation relationships
XBRL Taxonomy
18. Occurence in an instance document
Fact
Root
XBRL US GAAP Taxonomies v1.0
Period type
19. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
StyleSheet
schemaRef
Imputed value
Validation
20. Defines Simple Elements and Complex (attribute Elements)
XML (Extensible markup language)
Tag
Mapping
Common Basic Components Schema
21. Unique identifier of an element in a taxonomy
SEC Extension Taxonomy
Suppress
Mapping
Name
22. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Attribute
Reference relationships file
decimals="INF" or decimals="2"
23. Formatting instructions for data in the instance document
Linkbase
Root
StyleSheet
Taxonomy
24. File containing only calculation relationships
XBRL specification
Complex Element Definition
Calculation relationships file
Common Aggregate Components Schema
25. Express the number of decimal places
Predefined UBL elements
StyleSheet
Decimal
XBRL
26. Additive relationships netween numeric items expressed as parent-child heirarchies
Unit of measure
Caculation LinkBase
Common Aggregate Components Schema
Calculation relationships
27. Units in which numeric items have been measured
Unit of measure
Standard label
XBRL US GAAP Taxonomies v1.0
Render or rendering
28. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Line item
Taxonomy
Abstract
Unit of measure
29. Extensible business reporting language - vocabulary used for financial reporting.
Common Aggregate Components Schema
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
30. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Standard label
XBRL US GAAP Taxonomies v1.0
Calculation relationships file
31. Defines Complex (Parent) Elements
Linkbase
Prefix or namespace prefix
Common Aggregate Components Schema
Fact
32. Distinguishing name for each distinct element
Schema
Weight
Label type
Taxonomy
33. Human readable name for an element
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
XML (Extensible markup language)
Label
34. Attribute of a monetary item type
UBL
schemaRef
Attribute
Balance
35. XBRL technical term for element
Concept
Context information
DTS
Extension taxonomy
36. A meta-language used to create vocabularies such as XBRL and UBL
Weight
SEC
XBRL specification
XML (Extensible markup language)
37. Elements that appear on the rows of a table
Difference between US-GAAP & IFRS GAAP is rules based
Label
Name
Line item
38. Footnote Disclosures Tagging found in ______.
link:roleType
decimals="INF" or decimals="2"
Prefix or namespace prefix
XBRL Instance Document .xml
39. Defines the organizational relationships of elements using parent-child heirarchies
Decimal
Taxonomy
Presentations relationships file
Hierarchy
40. Used to express and navigate relationships
Schema
Hierarchy
XLink
Unit of measure
41. Data type indicatign the element is stated in whole numbers
Integer
Presentation LinkBase
XBRL
FRTA
42. Process of checking that instance documents meet the rules of XBRL specification
DTS
Type or data type
IFRS Instance Document
Validation
43. Defines XBRL elements and their attributes
XBRL specification
SEC
Element names file
UBL
44. calculation relationship attribute
Weight
Item
XBRL Instance Document .xml
Line item
45. Declares Name - Type and Structure (sequence)
Prefix or namespace prefix
Element definition
Complex Element Definition
Root
46. Human readable description of a reporting concept
Suppress
Element definition
Element
XML (Extensible markup language)
47. kind of element
Presentation relationships
Suppress
XML (Extensible markup language)
Item
48. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Hierarchy
Abstract
Caculation LinkBase
Unit of measure
49. XSLTA method of presenting the data in an instance document
StyleSheet
SEC Extension Taxonomy
Presentation LinkBase
Label type
50. IFRS is principles based
link:roleType
Decimal
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based