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