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