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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. File containing only calculation relationships
Calculation relationships file
Line item
Element definition
Fact
2. Formatting instructions for data in the instance document
StyleSheet
Element names file
DTS
Name
3. IFRS is principles based
XML (Extensible markup language)
XBRL US GAAP Taxonomies v1.0
Hypercube
Difference between US-GAAP & IFRS GAAP is rules based
4. technical term for an element declaration file
Label
Group or relationship group
Presentations relationships file
Schema
5. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Weight
Presentation relationships
Context
XBRL US GAAP Taxonomies v1.0
6. Guides the creation and use of taxonomies by presenting a recommended design architecture
Abstract
Extension taxonomy
StyleSheet
FRTA
7. XSLTA method of presenting the data in an instance document
Abstract
Fact
Presentation LinkBase
XLink
8. Unique identifier of an element in a taxonomy
XBRL
DTS
Simple Element Definition
Name
9. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL US GAAP Taxonomies v1.0
Render or rendering
Common Aggregate Components Schema
schemaRef
10. Detailed description of XML syntax
Presentation LinkBase
Fact
Caculation LinkBase
XBRL specification
11. XML file that contains business reporting information
Context
Label
Instance or instance document
decimals="INF" or decimals="2"
12. Data type indicatign the element is stated in whole numbers
Imputed value
Weight
Integer
Caculation LinkBase
13. Elements that appear on the rows of a table
Item
Line item
link:roleType
Hierarchy
14. Footnote Disclosures Tagging found in ______.
XSLT
Concept
XBRL Instance Document .xml
Presentation relationships
15. Declares Name - Type and Structure (sequence)
XBRL specification
XBRL Taxonomy
link:roleType
Complex Element Definition
16. Declares Name and Type: string - integer - date and decimal
Imputed value
Simple Element Definition
Predefined UBL elements
Element names file
17. Vocabulary used for business documents.
Extension taxonomy
Mapping
UBL
Abstract
18. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Name
Root
SEC
19. Express the number of decimal places
Element
Decimal
Type or data type
IFRS Instance Document
20. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Context
Scripting Code elements
XBRL
21. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
schemaRef
Linkbase
Schema
22. Property of an element
Integer
Attribute
Fact
Type or data type
23. Highest level of parent child heirarchy used to categorize item relationships
Common Basic Components Schema
Schema
Taxonomy
Group or relationship group
24. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
XBRL Instance Document .xml
XBRL specification
Imputed value
25. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
DTS
Element definition
XBRL US GAAP Taxonomies v1.0
Taxonomy
26. Multideminsional table
Reference relationships file
Common Basic Components Schema
Hypercube
decimals="INF" or decimals="2"
27. The facts in a instance document are surrounded by the ________(entity - time period - currency)
FRTA
Element definition
Scripting Code elements
Context information
28. Additive relationships netween numeric items expressed as parent-child heirarchies
Complex Element Definition
Calculation relationships
Presentations relationships file
IFRS Instance Document
29. kind of element
Tag
Item
Root
Hierarchy
30. shorthand sequence of letter for a namespace
Standard label
Prefix or namespace prefix
Calculation relationships file
Root
31. Defines Simple Elements and Complex (attribute Elements)
Period type
Common Basic Components Schema
Line item
Group or relationship group
32. A meta-language used to create vocabularies such as XBRL and UBL
Common Aggregate Components Schema
Group or relationship group
XML (Extensible markup language)
XBRL Taxonomy
33. XBRL technical term for a relationships file
Linkbase
Element
Suppress
Common Aggregate Components Schema
34. top level of a tree
Type or data type
Root
Label relationships file
Predefined UBL elements
35. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
StyleSheet
Balance
SEC
XBRL specification
36. Uses attributes to describe relationships between elements
XLink
Validation
Balance
IFRS Instance Document
37. Associates references with authoritative literature with elements
schemaRef
Attribute
Imputed value
Reference relationships file
38. Decimal attribute for "accurate value"
XLink
DTS
Abstract
decimals="INF" or decimals="2"
39. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Instance or instance document
Group or relationship group
Element
Scripting Code elements
40. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Presentations relationships file
Hypercube
SEC Extension Taxonomy
Presentation relationships
41. Defines Complex (Parent) Elements
Hypercube
Group or relationship group
StyleSheet
Common Aggregate Components Schema
42. XBRL components
Prefix or namespace prefix
Schema
Element
Element definition
43. calculation relationship attribute
Difference between US-GAAP & IFRS GAAP is rules based
Weight
Validation
Element names file
44. Define the type of data to be tagged with the element name
link:roleType
Type or data type
XBRL
Hierarchy
45. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentation relationships
Element definition
Caculation LinkBase
Presentation LinkBase
46. Human readable name for an element
Label
Abstract
Prefix or namespace prefix
Calculation relationships file
47. Occurence in an instance document
schemaRef
Fact
Hierarchy
XSLT
48. Discoverable Taxonomy Set
Element definition
Standard label
DTS
XBRL
49. Defines XBRL elements and their attributes
Element names file
Calculation relationships file
Presentation relationships
Line item
50. Used to express and navigate relationships
Period type
Presentations relationships file
Hypercube
Hierarchy