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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)
Scripting Code elements
FRTA
SEC
Difference between US-GAAP & IFRS GAAP is rules based
2. Units in which numeric items have been measured
Difference between US-GAAP & IFRS GAAP is rules based
Weight
Unit of measure
Taxonomy
3. Declares Name - Type and Structure (sequence)
Mapping
Complex Element Definition
Fact
IFRS Instance Document
4. Decimal attribute for "accurate value"
Validation
decimals="INF" or decimals="2"
Balance
Attribute
5. File containing only calculation relationships
XML (Extensible markup language)
Integer
Calculation relationships file
Item
6. kind of element
Context
XBRL US GAAP Taxonomies v1.0
Root
Item
7. XBRL components
Element
schemaRef
Unit of measure
Context information
8. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Line item
XBRL
XLink
Caculation LinkBase
9. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Scripting Code elements
Element definition
Element names file
10. Defines XBRL elements and their attributes
Element names file
Calculation relationships file
Concept
Presentations relationships file
11. IFRS is principles based
Hypercube
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
12. Occurence in an instance document
Label
XML (Extensible markup language)
Fact
Type or data type
13. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Tag
Predefined UBL elements
Presentation relationships
Balance
14. Defines the organizational relationships of elements using parent-child heirarchies
Simple Element Definition
Presentations relationships file
Label relationships file
Type or data type
15. Rules and Syntax for XBRL Instance Documents and Taxonomies
FRTA
XBRL Specification 2.1
Label type
Schema
16. Property of an element
Label type
SEC Extension Taxonomy
Attribute
Presentation LinkBase
17. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Common Aggregate Components Schema
Scripting Code elements
Reference relationships file
18. Unique identifier of an element in a taxonomy
Name
XML (Extensible markup language)
Item
Taxonomy
19. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
decimals="INF" or decimals="2"
XBRL
XSLT
20. Used to associate labes to elements
Label relationships file
Calculation relationships file
Element names file
Type or data type
21. Discoverable Taxonomy Set
Presentation relationships
DTS
XSLT
Standard label
22. Highest level of parent child heirarchy used to categorize item relationships
schemaRef
Balance
Group or relationship group
Hypercube
23. Data type indicatign the element is stated in whole numbers
Integer
Root
Tag
Schema
24. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Context information
Calculation relationships
SEC
XBRL Taxonomy
25. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Weight
Balance
Presentation relationships
26. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Presentation relationships
Complex Element Definition
Weight
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Common Aggregate Components Schema
Taxonomy
Decimal
Element
28. Vocabulary used for business documents.
Linkbase
UBL
Render or rendering
Tag
29. Associates references with authoritative literature with elements
IFRS Instance Document
Balance
Reference relationships file
Element names file
30. Guides the creation and use of taxonomies by presenting a recommended design architecture
Calculation relationships
Line item
FRTA
Suppress
31. Used to express and navigate relationships
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
Hierarchy
32. technical term for an element declaration file
Type or data type
Schema
link:roleType
Weight
33. Attribute of a monetary item type
XBRL
Tag
Reference relationships file
Balance
34. Formatting instructions for data in the instance document
SEC
StyleSheet
XBRL Instance Document .xml
Caculation LinkBase
35. Process of checking that instance documents meet the rules of XBRL specification
Context
XML (Extensible markup language)
Validation
schemaRef
36. XBRL technical term for a relationships file
Linkbase
IFRS Instance Document
schemaRef
Reference relationships file
37. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Hypercube
SEC Extension Taxonomy
Type or data type
XBRL Taxonomy
38. Attribute of an element that reflects whether it is reported as an instant or duration time period
SEC
XLink
Standard label
Period type
39. Human readable description of a reporting concept
Presentations relationships file
decimals="INF" or decimals="2"
Element definition
XSLT
40. Human readable name for an element
Context
Hierarchy
Taxonomy
Label
41. shorthand sequence of letter for a namespace
Extension taxonomy
Hypercube
Presentation relationships
Prefix or namespace prefix
42. Value that isn't specifically provided - but could be calculated
Imputed value
Concept
Standard label
StyleSheet
43. Footnote Disclosures Tagging found in ______.
Suppress
XBRL Instance Document .xml
Reference relationships file
Validation
44. Defines Complex (Parent) Elements
Unit of measure
Standard label
SEC Extension Taxonomy
Common Aggregate Components Schema
45. XBRL technical term for element
Tag
Standard label
Concept
Calculation relationships
46. Uses attributes to describe relationships between elements
Decimal
Reference relationships file
Element names file
XLink
47. Define the type of data to be tagged with the element name
Type or data type
Context
XBRL US GAAP Taxonomies v1.0
Schema
48. Extensible business reporting language - vocabulary used for financial reporting.
Caculation LinkBase
Line item
FRTA
XBRL
49. Express the number of decimal places
XBRL Instance Document .xml
Decimal
Integer
XBRL Taxonomy
50. Native XML language for processing XML documents into other forms - a template matching language
Abstract
Presentation relationships
Label relationships file
XSLT