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