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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. Multideminsional table
Complex Element Definition
Hypercube
XBRL specification
SEC Extension Taxonomy
2. Process an instance document into a layout that facilitates readability and understanding of its contents
StyleSheet
Simple Element Definition
Render or rendering
UBL
3. Defines Complex (Parent) Elements
Label relationships file
Common Basic Components Schema
FRTA
Common Aggregate Components Schema
4. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Label type
XBRL specification
Element definition
5. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Extension taxonomy
StyleSheet
Decimal
6. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Prefix or namespace prefix
Presentation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Validation
7. Discoverable Taxonomy Set
XBRL
Integer
DTS
Common Aggregate Components Schema
8. Elements that appear on the rows of a table
Line item
UBL
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
9. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Element
Complex Element Definition
Presentation relationships
10. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Hierarchy
Context information
Unit of measure
Element
11. taxonomies for companies that report using US GAAP
Extension taxonomy
Group or relationship group
XBRL US GAAP Taxonomies v1.0
Element names file
12. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Element
Abstract
XSLT
Decimal
13. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Element names file
Linkbase
Name
14. XML file that contains business reporting information
Complex Element Definition
XBRL Instance Document .xml
Instance or instance document
Tag
15. File containing only calculation relationships
Calculation relationships file
Render or rendering
XBRL
Type or data type
16. Human readable description of a reporting concept
Element definition
UBL
Predefined UBL elements
Context information
17. Remove a parent-child relationship - just made ineffectual
Caculation LinkBase
Suppress
Tag
link:roleType
18. Follows link:linkbaseRef
Group or relationship group
link:roleType
Unit of measure
Taxonomy
19. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Label type
Taxonomy
Element
Reference relationships file
20. Reusable data components - that can be used as needed in each of the UBL documents
Prefix or namespace prefix
UBL
Predefined UBL elements
Element definition
21. IFRS is principles based
Line item
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
Label relationships file
22. kind of element
Item
Mapping
Caculation LinkBase
Instance or instance document
23. calculation relationship attribute
Label type
Weight
FRTA
UBL
24. Uses attributes to describe relationships between elements
XBRL Taxonomy
Common Aggregate Components Schema
SEC Extension Taxonomy
XLink
25. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Imputed value
Line item
Extension taxonomy
Caculation LinkBase
26. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Decimal
Attribute
SEC
Concept
27. Formatting instructions for data in the instance document
Suppress
XLink
StyleSheet
Balance
28. Default label for an element
Standard label
Concept
Common Basic Components Schema
SEC Extension Taxonomy
29. A meta-language used to create vocabularies such as XBRL and UBL
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Item
Label relationships file
30. Value that isn't specifically provided - but could be calculated
Imputed value
XBRL Taxonomy
UBL
Mapping
31. Units in which numeric items have been measured
Attribute
Validation
Extension taxonomy
Unit of measure
32. Determining the elements that correspond to lines and columns in a financial statement
Mapping
XBRL Taxonomy
Extension taxonomy
Unit of measure
33. Allows users to add to a published taxonomy to define new elements
Taxonomy
link:roleType
Extension taxonomy
Validation
34. Extensible business reporting language - vocabulary used for financial reporting.
Calculation relationships file
IFRS Instance Document
XBRL
Context information
35. Data type indicatign the element is stated in whole numbers
Reference relationships file
Integer
Suppress
Prefix or namespace prefix
36. Express the number of decimal places
Label
Instance or instance document
Decimal
decimals="INF" or decimals="2"
37. XSLTA method of presenting the data in an instance document
Linkbase
Suppress
Presentation LinkBase
Predefined UBL elements
38. Defines XBRL elements and their attributes
Context
Element names file
decimals="INF" or decimals="2"
Period type
39. technical term for an element declaration file
Element
Schema
Attribute
Caculation LinkBase
40. XBRL technical term for element
Attribute
Concept
Abstract
Suppress
41. Guides the creation and use of taxonomies by presenting a recommended design architecture
schemaRef
XBRL Specification 2.1
Fact
FRTA
42. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Presentation relationships
SEC Extension Taxonomy
SEC
Render or rendering
43. Rules and Syntax for XBRL Instance Documents and Taxonomies
schemaRef
XBRL Taxonomy
Integer
XBRL Specification 2.1
44. Associates references with authoritative literature with elements
Presentations relationships file
Reference relationships file
Period type
FRTA
45. Report specific information required by XBRL
Predefined UBL elements
Period type
Context
DTS
46. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Name
Validation
Scripting Code elements
Complex Element Definition
47. Unique identifier of an element in a taxonomy
Name
Item
XBRL Taxonomy
Presentation LinkBase
48. Process of checking that instance documents meet the rules of XBRL specification
Validation
Predefined UBL elements
Instance or instance document
decimals="INF" or decimals="2"
49. Used to associate labes to elements
Label relationships file
XBRL Specification 2.1
Label
Balance
50. Vocabulary used for business documents.
Complex Element Definition
decimals="INF" or decimals="2"
UBL
Element