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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. Express the number of decimal places
Instance or instance document
Weight
Decimal
Render or rendering
2. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
StyleSheet
Concept
Linkbase
3. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Root
Presentation relationships
XBRL US GAAP Taxonomies v1.0
Instance or instance document
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Tag
Balance
Calculation relationships file
5. Determining the elements that correspond to lines and columns in a financial statement
schemaRef
Context
Caculation LinkBase
Mapping
6. Discoverable Taxonomy Set
Item
UBL
DTS
SEC Extension Taxonomy
7. calculation relationship attribute
Weight
Label relationships file
Attribute
Name
8. Extensible business reporting language - vocabulary used for financial reporting.
Instance or instance document
XBRL
Concept
link:roleType
9. Remove a parent-child relationship - just made ineffectual
Suppress
SEC Extension Taxonomy
Context information
decimals="INF" or decimals="2"
10. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Element names file
XBRL specification
Fact
11. Unique identifier of an element in a taxonomy
Name
Presentation relationships
Attribute
Hierarchy
12. Distinguishing name for each distinct element
Label type
Linkbase
Fact
IFRS Instance Document
13. Process of checking that instance documents meet the rules of XBRL specification
Render or rendering
Validation
Concept
Fact
14. kind of element
Suppress
link:roleType
Group or relationship group
Item
15. IFRS is principles based
XBRL specification
Abstract
Context
Difference between US-GAAP & IFRS GAAP is rules based
16. Property of an element
Attribute
Reference relationships file
Prefix or namespace prefix
decimals="INF" or decimals="2"
17. taxonomies for companies that report using US GAAP
StyleSheet
Balance
Linkbase
XBRL US GAAP Taxonomies v1.0
18. Formatting instructions for data in the instance document
StyleSheet
schemaRef
Period type
Common Aggregate Components Schema
19. Vocabulary used for business documents.
schemaRef
Element names file
Decimal
UBL
20. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC Extension Taxonomy
SEC
Weight
Linkbase
21. Detailed description of XML syntax
DTS
Extension taxonomy
XBRL specification
Fact
22. Declares Name - Type and Structure (sequence)
Complex Element Definition
Balance
Simple Element Definition
Context
23. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
schemaRef
SEC Extension Taxonomy
DTS
XBRL Taxonomy
24. Elements that appear on the rows of a table
StyleSheet
Validation
XBRL Taxonomy
Line item
25. A meta-language used to create vocabularies such as XBRL and UBL
Element definition
Line item
XML (Extensible markup language)
Schema
26. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Hypercube
Mapping
Scripting Code elements
27. technical term for an element declaration file
Reference relationships file
XSLT
Schema
decimals="INF" or decimals="2"
28. Same structure as XBRL Instance; different Taxonomy
XBRL
Schema
Prefix or namespace prefix
IFRS Instance Document
29. XBRL technical term for a relationships file
Tag
Extension taxonomy
Linkbase
UBL
30. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
schemaRef
Abstract
XBRL specification
SEC Extension Taxonomy
31. Defines XBRL elements and their attributes
IFRS Instance Document
Element names file
Predefined UBL elements
Context
32. top level of a tree
Context information
Root
Weight
Calculation relationships
33. Uses attributes to describe relationships between elements
Line item
Common Basic Components Schema
XLink
Label type
34. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Fact
XBRL Instance Document .xml
Concept
35. shorthand sequence of letter for a namespace
SEC
link:roleType
Prefix or namespace prefix
Suppress
36. Occurence in an instance document
Decimal
Element names file
Fact
Common Aggregate Components Schema
37. XML file that contains business reporting information
Period type
Validation
Context information
Instance or instance document
38. Used to express and navigate relationships
Tag
Instance or instance document
Hierarchy
Name
39. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Context
Caculation LinkBase
XML (Extensible markup language)
Validation
40. Allows users to add to a published taxonomy to define new elements
Context
Item
link:roleType
Extension taxonomy
41. Rules and Syntax for XBRL Instance Documents and Taxonomies
link:roleType
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
FRTA
42. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL
Period type
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
43. Follows link:linkbaseRef
link:roleType
Calculation relationships file
Mapping
XBRL Instance Document .xml
44. Declares Name and Type: string - integer - date and decimal
Element names file
Taxonomy
Simple Element Definition
XLink
45. Associates references with authoritative literature with elements
Reference relationships file
Name
Group or relationship group
Line item
46. Default label for an element
XBRL specification
Standard label
Label relationships file
Caculation LinkBase
47. Human readable name for an element
Label
Fact
Suppress
XBRL Instance Document .xml
48. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Hypercube
Root
Extension taxonomy
schemaRef
49. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Hypercube
Presentations relationships file
Reference relationships file
50. Multideminsional table
Integer
Common Aggregate Components Schema
Hypercube
XBRL