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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. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Imputed value
link:roleType
Caculation LinkBase
XBRL
2. Vocabulary used for business documents.
Type or data type
UBL
Group or relationship group
Context
3. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Attribute
StyleSheet
Taxonomy
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
Concept
FRTA
Element definition
SEC Extension Taxonomy
5. Uses attributes to describe relationships between elements
Mapping
Item
Calculation relationships file
XLink
6. Native XML language for processing XML documents into other forms - a template matching language
XBRL
SEC
XSLT
Line item
7. Determining the elements that correspond to lines and columns in a financial statement
Mapping
FRTA
XML (Extensible markup language)
XBRL
8. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Mapping
UBL
Label type
9. Remove a parent-child relationship - just made ineffectual
Line item
Scripting Code elements
Predefined UBL elements
Suppress
10. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XSLT
Element definition
Calculation relationships file
11. Defines elements and relationships; schema for a particular reporting group
Linkbase
Reference relationships file
XBRL Taxonomy
Group or relationship group
12. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Simple Element Definition
Validation
Balance
13. Used to express and navigate relationships
Group or relationship group
Extension taxonomy
Hierarchy
Weight
14. Distinguishing name for each distinct element
Render or rendering
StyleSheet
XBRL Specification 2.1
Label type
15. Occurence in an instance document
XBRL Taxonomy
Integer
Presentation relationships
Fact
16. Multideminsional table
Hypercube
Linkbase
Balance
DTS
17. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
schemaRef
Concept
StyleSheet
18. Human readable name for an element
Validation
Presentation relationships
Label
XBRL Taxonomy
19. Declares Name - Type and Structure (sequence)
schemaRef
Concept
Complex Element Definition
Name
20. Attribute of a monetary item type
Balance
Decimal
Line item
XSLT
21. technical term for an element declaration file
Abstract
Difference between US-GAAP & IFRS GAAP is rules based
XBRL specification
Schema
22. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
23. Units in which numeric items have been measured
Element definition
Unit of measure
XBRL specification
Common Aggregate Components Schema
24. Process of checking that instance documents meet the rules of XBRL specification
Element names file
DTS
Validation
Common Basic Components Schema
25. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Tag
Root
Common Aggregate Components Schema
26. XBRL technical term for a relationships file
Linkbase
Attribute
Schema
Root
27. kind of element
Mapping
Item
XBRL Taxonomy
XSLT
28. Define the type of data to be tagged with the element name
Type or data type
Weight
Schema
Scripting Code elements
29. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Scripting Code elements
schemaRef
Difference between US-GAAP & IFRS GAAP is rules based
Predefined UBL elements
30. Value that isn't specifically provided - but could be calculated
XBRL specification
Imputed value
Integer
Taxonomy
31. File containing only calculation relationships
Imputed value
Hierarchy
Calculation relationships file
Abstract
32. Discoverable Taxonomy Set
Label
Difference between US-GAAP & IFRS GAAP is rules based
Linkbase
DTS
33. Unique identifier of an element in a taxonomy
Caculation LinkBase
Name
Presentation relationships
Balance
34. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Common Aggregate Components Schema
Caculation LinkBase
Abstract
35. Defines the organizational relationships of elements using parent-child heirarchies
Suppress
Abstract
Label
Presentations relationships file
36. top level of a tree
Unit of measure
Taxonomy
Balance
Root
37. Extensible business reporting language - vocabulary used for financial reporting.
Label type
XBRL
DTS
Element
38. Elements that appear on the rows of a table
Line item
XBRL Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
39. XML file that contains business reporting information
Balance
link:roleType
Instance or instance document
Hypercube
40. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
Concept
Taxonomy
41. Follows link:linkbaseRef
Standard label
XBRL Taxonomy
link:roleType
Root
42. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Common Basic Components Schema
SEC Extension Taxonomy
Linkbase
Render or rendering
43. Declares Name and Type: string - integer - date and decimal
IFRS Instance Document
Calculation relationships
Simple Element Definition
Context
44. Data type indicatign the element is stated in whole numbers
Integer
decimals="INF" or decimals="2"
Taxonomy
Root
45. Property of an element
Attribute
Calculation relationships file
Label type
XSLT
46. Same structure as XBRL Instance; different Taxonomy
Imputed value
Complex Element Definition
IFRS Instance Document
Presentation LinkBase
47. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL Taxonomy
Calculation relationships
Simple Element Definition
Abstract
48. Express the number of decimal places
Extension taxonomy
Complex Element Definition
DTS
Decimal
49. Detailed description of XML syntax
Hierarchy
Label
XBRL specification
Element names file
50. IFRS is principles based
Hypercube
Name
XBRL Specification 2.1
Difference between US-GAAP & IFRS GAAP is rules based