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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. Unique identifier of an element in a taxonomy
XBRL US GAAP Taxonomies v1.0
Simple Element Definition
Name
Group or relationship group
2. XBRL technical term for element
Simple Element Definition
Period type
Presentation LinkBase
Concept
3. technical term for an element declaration file
Label type
SEC
XSLT
Schema
4. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element names file
Concept
Period type
StyleSheet
5. Human readable name for an element
Render or rendering
Linkbase
Element definition
Label
6. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Label relationships file
Caculation LinkBase
Element names file
Common Aggregate Components Schema
7. Additive relationships netween numeric items expressed as parent-child heirarchies
Presentation relationships
Label
Extension taxonomy
Calculation relationships
8. Formatting instructions for data in the instance document
Common Basic Components Schema
StyleSheet
Schema
link:roleType
9. A meta-language used to create vocabularies such as XBRL and UBL
Element definition
Common Aggregate Components Schema
decimals="INF" or decimals="2"
XML (Extensible markup language)
10. Native XML language for processing XML documents into other forms - a template matching language
Decimal
XSLT
Presentation relationships
Common Basic Components Schema
11. XBRL technical term for a relationships file
Fact
Suppress
Linkbase
Instance or instance document
12. XML file that contains business reporting information
Simple Element Definition
Instance or instance document
IFRS Instance Document
FRTA
13. Associates references with authoritative literature with elements
Difference between US-GAAP & IFRS GAAP is rules based
Label
Group or relationship group
Reference relationships file
14. Process an instance document into a layout that facilitates readability and understanding of its contents
Scripting Code elements
Integer
Tag
Render or rendering
15. XBRL components
schemaRef
Element
IFRS Instance Document
XML (Extensible markup language)
16. Allows users to add to a published taxonomy to define new elements
Context
Common Aggregate Components Schema
Extension taxonomy
Hierarchy
17. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Line item
Caculation LinkBase
Reference relationships file
18. shorthand sequence of letter for a namespace
StyleSheet
Prefix or namespace prefix
Render or rendering
Tag
19. Human readable description of a reporting concept
Extension taxonomy
IFRS Instance Document
Element definition
Common Basic Components Schema
20. XSLTA method of presenting the data in an instance document
Element names file
link:roleType
Presentation LinkBase
DTS
21. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Mapping
SEC Extension Taxonomy
Linkbase
Name
22. File containing only calculation relationships
Calculation relationships file
Type or data type
schemaRef
IFRS Instance Document
23. Occurence in an instance document
Simple Element Definition
Label
Prefix or namespace prefix
Fact
24. Default label for an element
Fact
schemaRef
Element definition
Standard label
25. top level of a tree
Group or relationship group
Taxonomy
Tag
Root
26. Extensible business reporting language - vocabulary used for financial reporting.
Difference between US-GAAP & IFRS GAAP is rules based
Presentations relationships file
XBRL
Element names file
27. Remove a parent-child relationship - just made ineffectual
Root
Suppress
Item
schemaRef
28. Data type indicatign the element is stated in whole numbers
XBRL Instance Document .xml
XBRL specification
UBL
Integer
29. Report specific information required by XBRL
Predefined UBL elements
Context
Decimal
Standard label
30. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
UBL
Name
31. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Root
Suppress
Label type
32. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Mapping
SEC
Balance
Unit of measure
33. kind of element
Item
Element
Element names file
Hypercube
34. Property of an element
Name
Line item
Attribute
Integer
35. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Label relationships file
Scripting Code elements
Calculation relationships file
XBRL US GAAP Taxonomies v1.0
36. Process of checking that instance documents meet the rules of XBRL specification
XLink
Decimal
Validation
Presentations relationships file
37. Defines the organizational relationships of elements using parent-child heirarchies
Prefix or namespace prefix
decimals="INF" or decimals="2"
Presentations relationships file
XLink
38. Declares Name - Type and Structure (sequence)
Complex Element Definition
Label relationships file
Concept
Period type
39. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Hierarchy
Scripting Code elements
schemaRef
Name
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Concept
Fact
Label
41. Defines XBRL elements and their attributes
Fact
StyleSheet
Element names file
IFRS Instance Document
42. Defines elements and relationships; schema for a particular reporting group
Simple Element Definition
XBRL Taxonomy
Suppress
DTS
43. Highest level of parent child heirarchy used to categorize item relationships
Presentations relationships file
link:roleType
Group or relationship group
Label
44. Follows link:linkbaseRef
link:roleType
Hierarchy
XBRL US GAAP Taxonomies v1.0
Integer
45. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Unit of measure
Item
Decimal
Taxonomy
46. Detailed description of XML syntax
Imputed value
XBRL specification
Mapping
DTS
47. IFRS is principles based
Simple Element Definition
Difference between US-GAAP & IFRS GAAP is rules based
Root
XLink
48. Footnote Disclosures Tagging found in ______.
Label type
Complex Element Definition
Presentation relationships
XBRL Instance Document .xml
49. Elements that appear on the rows of a table
Context information
Line item
FRTA
Attribute
50. Guides the creation and use of taxonomies by presenting a recommended design architecture
Concept
Integer
FRTA
XBRL US GAAP Taxonomies v1.0