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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. Guides the creation and use of taxonomies by presenting a recommended design architecture
SEC
FRTA
Simple Element Definition
Standard label
2. Process an instance document into a layout that facilitates readability and understanding of its contents
XBRL Instance Document .xml
Presentations relationships file
Render or rendering
Name
3. Defines Simple Elements and Complex (attribute Elements)
Linkbase
Common Basic Components Schema
Group or relationship group
Validation
4. Express the number of decimal places
decimals="INF" or decimals="2"
Presentations relationships file
Decimal
XLink
5. Formatting instructions for data in the instance document
Type or data type
XML (Extensible markup language)
StyleSheet
Root
6. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Group or relationship group
Linkbase
Scripting Code elements
Schema
7. Define the type of data to be tagged with the element name
Scripting Code elements
Type or data type
Item
Group or relationship group
8. shorthand sequence of letter for a namespace
SEC Extension Taxonomy
Root
Prefix or namespace prefix
Scripting Code elements
9. Default label for an element
Instance or instance document
Presentations relationships file
StyleSheet
Standard label
10. Defines XBRL elements and their attributes
Label relationships file
StyleSheet
Element names file
Standard label
11. Human readable name for an element
Predefined UBL elements
Label
Prefix or namespace prefix
Balance
12. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
link:roleType
SEC Extension Taxonomy
Taxonomy
13. Remove a parent-child relationship - just made ineffectual
Suppress
Predefined UBL elements
Calculation relationships file
Integer
14. Attribute of an element that reflects whether it is reported as an instant or duration time period
FRTA
SEC
Concept
Period type
15. Attribute of a monetary item type
Render or rendering
Balance
Calculation relationships file
Tag
16. XBRL components
Simple Element Definition
SEC
Scripting Code elements
Element
17. Occurence in an instance document
IFRS Instance Document
Context
Calculation relationships file
Fact
18. Footnote Disclosures Tagging found in ______.
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Instance Document .xml
Predefined UBL elements
Abstract
19. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Standard label
Instance or instance document
Concept
20. calculation relationship attribute
Tag
XBRL specification
Weight
Schema
21. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Difference between US-GAAP & IFRS GAAP is rules based
Abstract
XBRL Taxonomy
XBRL specification
22. Declares Name and Type: string - integer - date and decimal
Unit of measure
Calculation relationships file
Simple Element Definition
Type or data type
23. Report specific information required by XBRL
schemaRef
Context
IFRS Instance Document
Imputed value
24. Multideminsional table
Hypercube
Common Basic Components Schema
Type or data type
Caculation LinkBase
25. File containing only calculation relationships
DTS
Presentation LinkBase
SEC
Calculation relationships file
26. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Standard label
Difference between US-GAAP & IFRS GAAP is rules based
Unit of measure
27. Process of checking that instance documents meet the rules of XBRL specification
Taxonomy
Suppress
Validation
Attribute
28. A meta-language used to create vocabularies such as XBRL and UBL
Extension taxonomy
Presentation LinkBase
XML (Extensible markup language)
Root
29. Declares Name - Type and Structure (sequence)
Complex Element Definition
Root
Simple Element Definition
Balance
30. Highest level of parent child heirarchy used to categorize item relationships
Imputed value
link:roleType
Group or relationship group
Line item
31. Defines the organizational relationships of elements using parent-child heirarchies
DTS
Attribute
Presentations relationships file
Common Aggregate Components Schema
32. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Suppress
Name
FRTA
33. taxonomies for companies that report using US GAAP
Label relationships file
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
link:roleType
34. Elements that appear on the rows of a table
Schema
Mapping
Line item
Abstract
35. XBRL technical term for a relationships file
Common Aggregate Components Schema
Render or rendering
Linkbase
Difference between US-GAAP & IFRS GAAP is rules based
36. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Tag
Simple Element Definition
Root
37. Rules and Syntax for XBRL Instance Documents and Taxonomies
link:roleType
Label relationships file
Scripting Code elements
XBRL Specification 2.1
38. Follows link:linkbaseRef
link:roleType
Period type
Line item
Fact
39. Units in which numeric items have been measured
Unit of measure
Context information
Mapping
Linkbase
40. Native XML language for processing XML documents into other forms - a template matching language
Prefix or namespace prefix
XML (Extensible markup language)
XSLT
DTS
41. top level of a tree
FRTA
Fact
Root
Extension taxonomy
42. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Calculation relationships file
Taxonomy
Presentations relationships file
Line item
43. Additive relationships netween numeric items expressed as parent-child heirarchies
link:roleType
Presentation relationships
SEC
Calculation relationships
44. Data type indicatign the element is stated in whole numbers
Type or data type
XBRL
Context information
Integer
45. Describes a unit of data in an instance document // to apply markup to an instance document
link:roleType
Tag
Linkbase
Decimal
46. Vocabulary used for business documents.
Complex Element Definition
UBL
Label
XML (Extensible markup language)
47. Unique identifier of an element in a taxonomy
Linkbase
Name
DTS
Hypercube
48. Used to associate labes to elements
Label relationships file
Prefix or namespace prefix
Fact
UBL
49. Uses attributes to describe relationships between elements
Simple Element Definition
Name
Presentation LinkBase
XLink
50. XML file that contains business reporting information
Schema
Weight
Instance or instance document
Suppress