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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. Uses attributes to describe relationships between elements
Label type
XLink
Line item
Difference between US-GAAP & IFRS GAAP is rules based
2. Declares Name - Type and Structure (sequence)
Complex Element Definition
Label relationships file
Render or rendering
Extension taxonomy
3. Additive relationships netween numeric items expressed as parent-child heirarchies
Instance or instance document
Group or relationship group
decimals="INF" or decimals="2"
Calculation relationships
4. Attribute of a monetary item type
Instance or instance document
Element
Calculation relationships file
Balance
5. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XBRL Specification 2.1
Instance or instance document
Presentation relationships
SEC
6. Declares Name and Type: string - integer - date and decimal
Instance or instance document
Period type
Simple Element Definition
Label relationships file
7. Defines Complex (Parent) Elements
IFRS Instance Document
Common Aggregate Components Schema
SEC
Instance or instance document
8. Elements that appear on the rows of a table
Decimal
XSLT
Presentation LinkBase
Line item
9. Determining the elements that correspond to lines and columns in a financial statement
UBL
Common Aggregate Components Schema
Mapping
Taxonomy
10. Property of an element
Standard label
Complex Element Definition
Scripting Code elements
Attribute
11. Multideminsional table
IFRS Instance Document
Period type
XBRL specification
Hypercube
12. Detailed description of XML syntax
XBRL specification
Predefined UBL elements
Root
Caculation LinkBase
13. Unique identifier of an element in a taxonomy
Fact
Label
Item
Name
14. Human readable description of a reporting concept
Weight
Element definition
Presentation LinkBase
Hierarchy
15. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL specification
Taxonomy
Element names file
Presentations relationships file
16. XBRL components
Element
Mapping
Complex Element Definition
UBL
17. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XML (Extensible markup language)
Abstract
Mapping
DTS
18. shorthand sequence of letter for a namespace
Item
Prefix or namespace prefix
XBRL Taxonomy
Context
19. Report specific information required by XBRL
Context
Taxonomy
Period type
Item
20. Data type indicatign the element is stated in whole numbers
DTS
XBRL Instance Document .xml
Integer
Label
21. Defines XBRL elements and their attributes
Element
Element names file
Type or data type
Element definition
22. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Concept
Abstract
Suppress
23. Used to express and navigate relationships
Unit of measure
Hierarchy
XBRL
Scripting Code elements
24. Attribute of an element that reflects whether it is reported as an instant or duration time period
Schema
UBL
Name
Period type
25. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
XLink
Group or relationship group
Unit of measure
26. Vocabulary used for business documents.
XLink
Standard label
DTS
UBL
27. Human readable name for an element
Simple Element Definition
Abstract
Period type
Label
28. Distinguishing name for each distinct element
SEC Extension Taxonomy
Simple Element Definition
Caculation LinkBase
Label type
29. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Calculation relationships file
link:roleType
Integer
30. technical term for an element declaration file
Schema
Label relationships file
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
31. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Type or data type
Instance or instance document
Context information
XBRL specification
32. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Abstract
XBRL
Predefined UBL elements
schemaRef
33. Units in which numeric items have been measured
Calculation relationships
XBRL specification
Unit of measure
XLink
34. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
FRTA
35. Defines elements and relationships; schema for a particular reporting group
Concept
Presentation relationships
Imputed value
XBRL Taxonomy
36. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Fact
Presentation LinkBase
Element names file
37. taxonomies for companies that report using US GAAP
Render or rendering
XBRL US GAAP Taxonomies v1.0
schemaRef
Common Basic Components Schema
38. XBRL technical term for a relationships file
Linkbase
Extension taxonomy
Label
Render or rendering
39. XML file that contains business reporting information
Root
Instance or instance document
Hypercube
Predefined UBL elements
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Element definition
link:roleType
Weight
41. Guides the creation and use of taxonomies by presenting a recommended design architecture
Weight
Common Aggregate Components Schema
Integer
FRTA
42. Express the number of decimal places
Root
StyleSheet
Decimal
Element definition
43. IFRS is principles based
Calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
Type or data type
44. kind of element
Context information
Hypercube
Item
Fact
45. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Caculation LinkBase
Period type
Balance
46. Default label for an element
XBRL Instance Document .xml
XBRL Specification 2.1
Standard label
Label relationships file
47. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Standard label
Line item
Suppress
48. Allows users to add to a published taxonomy to define new elements
Decimal
Extension taxonomy
Period type
Context information
49. Extensible business reporting language - vocabulary used for financial reporting.
Root
StyleSheet
Suppress
XBRL
50. Discoverable Taxonomy Set
Linkbase
Presentation relationships
Abstract
DTS