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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. Property of an element
Type or data type
DTS
StyleSheet
Attribute
2. Process an instance document into a layout that facilitates readability and understanding of its contents
Suppress
Decimal
Render or rendering
Element names file
3. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Tag
XBRL US GAAP Taxonomies v1.0
Caculation LinkBase
Group or relationship group
4. XBRL technical term for element
Extension taxonomy
Concept
Item
SEC
5. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Hierarchy
decimals="INF" or decimals="2"
Item
6. Discoverable Taxonomy Set
Validation
Instance or instance document
DTS
Standard label
7. Elements that appear on the rows of a table
Line item
XBRL Taxonomy
Context information
XBRL specification
8. XBRL technical term for a relationships file
Linkbase
Instance or instance document
Hierarchy
Complex Element Definition
9. Distinguishing name for each distinct element
Context information
Label type
SEC
XBRL specification
10. Value that isn't specifically provided - but could be calculated
Prefix or namespace prefix
Linkbase
DTS
Imputed value
11. Determining the elements that correspond to lines and columns in a financial statement
SEC
Mapping
XML (Extensible markup language)
Schema
12. Attribute of a monetary item type
Decimal
Hierarchy
XBRL Taxonomy
Balance
13. technical term for an element declaration file
Fact
Mapping
Calculation relationships file
Schema
14. Extensible business reporting language - vocabulary used for financial reporting.
Context
Tag
XBRL
Hierarchy
15. Allows users to add to a published taxonomy to define new elements
Group or relationship group
Extension taxonomy
XBRL Instance Document .xml
Reference relationships file
16. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Abstract
Schema
Label relationships file
17. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Schema
XBRL
Validation
18. Associates references with authoritative literature with elements
StyleSheet
SEC
Extension taxonomy
Reference relationships file
19. Define the type of data to be tagged with the element name
Group or relationship group
XML (Extensible markup language)
Type or data type
Decimal
20. Used to express and navigate relationships
DTS
XSLT
Hierarchy
SEC Extension Taxonomy
21. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Instance or instance document
Taxonomy
Complex Element Definition
Name
22. Occurence in an instance document
Instance or instance document
FRTA
Fact
Validation
23. Data type indicatign the element is stated in whole numbers
Presentation LinkBase
Integer
Fact
Presentation relationships
24. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Context
XBRL US GAAP Taxonomies v1.0
schemaRef
Imputed value
25. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Line item
Common Basic Components Schema
Context
26. Human readable name for an element
Label
Presentation relationships
Simple Element Definition
Calculation relationships
27. Footnote Disclosures Tagging found in ______.
Abstract
XBRL Instance Document .xml
Tag
Render or rendering
28. Default label for an element
Standard label
Calculation relationships
Item
Presentation LinkBase
29. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
SEC
StyleSheet
Standard label
Presentation relationships
30. Used to associate labes to elements
Label relationships file
UBL
XLink
XML (Extensible markup language)
31. top level of a tree
Root
Name
Presentation relationships
Linkbase
32. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Taxonomy
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
33. kind of element
Item
Name
Concept
FRTA
34. Units in which numeric items have been measured
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
Unit of measure
decimals="INF" or decimals="2"
35. shorthand sequence of letter for a namespace
Integer
Taxonomy
Prefix or namespace prefix
Group or relationship group
36. Native XML language for processing XML documents into other forms - a template matching language
Label
SEC
XSLT
Mapping
37. Unique identifier of an element in a taxonomy
Context
Name
Line item
XML (Extensible markup language)
38. taxonomies for companies that report using US GAAP
Presentation LinkBase
Hierarchy
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
39. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Calculation relationships file
Extension taxonomy
XBRL specification
SEC Extension Taxonomy
40. Remove a parent-child relationship - just made ineffectual
Suppress
XSLT
Presentations relationships file
Label relationships file
41. Defines Simple Elements and Complex (attribute Elements)
Predefined UBL elements
Period type
Root
Common Basic Components Schema
42. Multideminsional table
Imputed value
Suppress
Hypercube
Item
43. Highest level of parent child heirarchy used to categorize item relationships
Reference relationships file
Imputed value
Abstract
Group or relationship group
44. calculation relationship attribute
Simple Element Definition
Weight
Label type
Mapping
45. Process of checking that instance documents meet the rules of XBRL specification
Validation
SEC Extension Taxonomy
Label
Tag
46. Uses attributes to describe relationships between elements
Common Aggregate Components Schema
Weight
Imputed value
XLink
47. Decimal attribute for "accurate value"
Abstract
Extension taxonomy
decimals="INF" or decimals="2"
Context
48. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
schemaRef
Render or rendering
49. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element names file
SEC
XBRL
Schema
50. Defines elements and relationships; schema for a particular reporting group
Context information
Instance or instance document
Label
XBRL Taxonomy