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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. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
IFRS Instance Document
Element definition
Instance or instance document
2. XBRL components
Simple Element Definition
Hierarchy
Element
Imputed value
3. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Element
Name
Calculation relationships
4. XML file that contains business reporting information
Suppress
FRTA
Instance or instance document
Taxonomy
5. technical term for an element declaration file
Standard label
Calculation relationships file
Schema
Line item
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Presentation LinkBase
Reference relationships file
Element names file
7. Occurence in an instance document
Label
Presentation LinkBase
Linkbase
Fact
8. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Unit of measure
Fact
Linkbase
9. Data type indicatign the element is stated in whole numbers
Integer
decimals="INF" or decimals="2"
Presentation relationships
Render or rendering
10. Report specific information required by XBRL
Unit of measure
Calculation relationships
Common Basic Components Schema
Context
11. Allows users to add to a published taxonomy to define new elements
SEC
XBRL Taxonomy
Extension taxonomy
Calculation relationships file
12. Highest level of parent child heirarchy used to categorize item relationships
UBL
SEC
XBRL US GAAP Taxonomies v1.0
Group or relationship group
13. Defines elements and relationships; schema for a particular reporting group
XBRL specification
Attribute
XBRL Taxonomy
Standard label
14. Attribute of a monetary item type
Element names file
Balance
Tag
decimals="INF" or decimals="2"
15. Declares Name and Type: string - integer - date and decimal
FRTA
Imputed value
Simple Element Definition
Hypercube
16. Defines the organizational relationships of elements using parent-child heirarchies
Taxonomy
Complex Element Definition
Presentations relationships file
XBRL specification
17. Formatting instructions for data in the instance document
Label relationships file
Presentations relationships file
StyleSheet
schemaRef
18. Footnote Disclosures Tagging found in ______.
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
XBRL Instance Document .xml
Caculation LinkBase
19. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XML (Extensible markup language)
Calculation relationships
XBRL specification
Abstract
20. Declares Name - Type and Structure (sequence)
Instance or instance document
Complex Element Definition
XBRL Instance Document .xml
Name
21. Rules and Syntax for XBRL Instance Documents and Taxonomies
Schema
XBRL Specification 2.1
Scripting Code elements
XLink
22. Same structure as XBRL Instance; different Taxonomy
XLink
IFRS Instance Document
Concept
Mapping
23. Unique identifier of an element in a taxonomy
decimals="INF" or decimals="2"
Name
Unit of measure
Balance
24. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Standard label
Context
Taxonomy
SEC Extension Taxonomy
25. Value that isn't specifically provided - but could be calculated
XBRL specification
Caculation LinkBase
Complex Element Definition
Imputed value
26. Property of an element
Type or data type
Common Aggregate Components Schema
Calculation relationships
Attribute
27. kind of element
Type or data type
Item
Name
Decimal
28. Default label for an element
XBRL Specification 2.1
Fact
Standard label
Label relationships file
29. IFRS is principles based
XSLT
Name
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
30. A meta-language used to create vocabularies such as XBRL and UBL
Hierarchy
Concept
XML (Extensible markup language)
Weight
31. Describes a unit of data in an instance document // to apply markup to an instance document
Integer
Item
Simple Element Definition
Tag
32. XBRL technical term for a relationships file
UBL
Linkbase
Calculation relationships
FRTA
33. Used to express and navigate relationships
Taxonomy
Unit of measure
Abstract
Hierarchy
34. Distinguishing name for each distinct element
UBL
Item
Instance or instance document
Label type
35. Human readable description of a reporting concept
Element definition
Simple Element Definition
XML (Extensible markup language)
Balance
36. Defines XBRL elements and their attributes
Element names file
Schema
Calculation relationships
Presentations relationships file
37. Associates references with authoritative literature with elements
Reference relationships file
XBRL
Weight
XBRL specification
38. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
XLink
Validation
Standard label
39. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Label relationships file
decimals="INF" or decimals="2"
Hierarchy
40. Used to associate labes to elements
DTS
decimals="INF" or decimals="2"
Label relationships file
Common Aggregate Components Schema
41. XBRL technical term for element
Simple Element Definition
Mapping
Label type
Concept
42. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Root
XLink
SEC
Label type
43. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Render or rendering
Presentation relationships
Root
XBRL specification
44. Define the type of data to be tagged with the element name
Hierarchy
schemaRef
Weight
Type or data type
45. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
DTS
Difference between US-GAAP & IFRS GAAP is rules based
Imputed value
schemaRef
46. Follows link:linkbaseRef
Label relationships file
UBL
link:roleType
XBRL US GAAP Taxonomies v1.0
47. Additive relationships netween numeric items expressed as parent-child heirarchies
XML (Extensible markup language)
Calculation relationships file
XSLT
Calculation relationships
48. Vocabulary used for business documents.
XLink
link:roleType
Element names file
UBL
49. Process of checking that instance documents meet the rules of XBRL specification
XSLT
Validation
Root
Group or relationship group
50. Native XML language for processing XML documents into other forms - a template matching language
XSLT
XBRL Instance Document .xml
Element
Predefined UBL elements