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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. Process of checking that instance documents meet the rules of XBRL specification
Validation
FRTA
Group or relationship group
Type or data type
2. IFRS is principles based
Hypercube
DTS
Difference between US-GAAP & IFRS GAAP is rules based
Element names file
3. Define the type of data to be tagged with the element name
decimals="INF" or decimals="2"
Type or data type
FRTA
Common Basic Components Schema
4. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
XBRL Specification 2.1
decimals="INF" or decimals="2"
SEC
IFRS Instance Document
5. Uses attributes to describe relationships between elements
XLink
XBRL US GAAP Taxonomies v1.0
Attribute
Hierarchy
6. Associates references with authoritative literature with elements
Taxonomy
Reference relationships file
IFRS Instance Document
XSLT
7. Unique identifier of an element in a taxonomy
XBRL Instance Document .xml
Name
XBRL
Simple Element Definition
8. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
Group or relationship group
XBRL Taxonomy
Balance
9. Used to express and navigate relationships
XBRL
Standard label
Label
Hierarchy
10. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL specification
Abstract
XML (Extensible markup language)
Predefined UBL elements
11. XBRL technical term for a relationships file
link:roleType
Abstract
Reference relationships file
Linkbase
12. Highest level of parent child heirarchy used to categorize item relationships
Suppress
StyleSheet
Difference between US-GAAP & IFRS GAAP is rules based
Group or relationship group
13. Distinguishing name for each distinct element
Label
Label type
SEC Extension Taxonomy
XBRL US GAAP Taxonomies v1.0
14. Defines Simple Elements and Complex (attribute Elements)
Root
Common Basic Components Schema
Label relationships file
Presentation LinkBase
15. technical term for an element declaration file
Schema
Root
Taxonomy
Integer
16. Value that isn't specifically provided - but could be calculated
Type or data type
XBRL US GAAP Taxonomies v1.0
StyleSheet
Imputed value
17. Default label for an element
Complex Element Definition
Standard label
Render or rendering
Hierarchy
18. XML file that contains business reporting information
Abstract
Instance or instance document
Complex Element Definition
XML (Extensible markup language)
19. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
FRTA
XML (Extensible markup language)
Scripting Code elements
Taxonomy
20. Native XML language for processing XML documents into other forms - a template matching language
Root
XSLT
Label type
XML (Extensible markup language)
21. XBRL technical term for element
Tag
Context information
Concept
UBL
22. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Context
StyleSheet
XBRL
23. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XBRL Instance Document .xml
Label relationships file
Weight
24. Follows link:linkbaseRef
FRTA
XBRL
link:roleType
XBRL Specification 2.1
25. Defines Complex (Parent) Elements
Common Aggregate Components Schema
schemaRef
Name
XBRL Taxonomy
26. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Calculation relationships file
Common Aggregate Components Schema
SEC Extension Taxonomy
27. Discoverable Taxonomy Set
schemaRef
Abstract
Validation
DTS
28. Multideminsional table
Fact
Difference between US-GAAP & IFRS GAAP is rules based
Hypercube
Weight
29. kind of element
SEC
Hierarchy
Item
Context
30. Process an instance document into a layout that facilitates readability and understanding of its contents
schemaRef
Render or rendering
Caculation LinkBase
Period type
31. Elements that appear on the rows of a table
Mapping
Concept
Common Basic Components Schema
Line item
32. Defines XBRL elements and their attributes
Element names file
Type or data type
Element
Predefined UBL elements
33. Human readable description of a reporting concept
Context information
Element definition
Prefix or namespace prefix
Integer
34. A meta-language used to create vocabularies such as XBRL and UBL
Line item
Common Aggregate Components Schema
XML (Extensible markup language)
XSLT
35. Express the number of decimal places
Decimal
Extension taxonomy
Context information
Hypercube
36. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships file
Common Basic Components Schema
Calculation relationships
Fact
37. Detailed description of XML syntax
Instance or instance document
Concept
XBRL specification
Calculation relationships file
38. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label type
XBRL Specification 2.1
Presentation relationships
Item
39. calculation relationship attribute
SEC Extension Taxonomy
Weight
Line item
XLink
40. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Mapping
Extension taxonomy
Presentation LinkBase
41. Property of an element
schemaRef
Attribute
Group or relationship group
StyleSheet
42. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Element definition
Root
Period type
43. Describes a unit of data in an instance document // to apply markup to an instance document
Name
Tag
Linkbase
Concept
44. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Item
Validation
Imputed value
45. XBRL components
Hierarchy
Element
XLink
Context information
46. Vocabulary used for business documents.
UBL
Name
Element definition
Instance or instance document
47. Reusable data components - that can be used as needed in each of the UBL documents
Instance or instance document
UBL
Fact
Predefined UBL elements
48. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
DTS
XBRL Instance Document .xml
Standard label
schemaRef
49. Used to associate labes to elements
Period type
Element definition
Context
Label relationships file
50. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL Instance Document .xml
Group or relationship group
Period type
Presentations relationships file