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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. calculation relationship attribute
Abstract
Weight
XBRL Taxonomy
Type or data type
2. Discoverable Taxonomy Set
DTS
Instance or instance document
Unit of measure
Name
3. Formatting instructions for data in the instance document
Fact
XBRL Specification 2.1
StyleSheet
XBRL US GAAP Taxonomies v1.0
4. taxonomies for companies that report using US GAAP
decimals="INF" or decimals="2"
StyleSheet
XBRL US GAAP Taxonomies v1.0
Integer
5. Defines XBRL elements and their attributes
Item
Schema
Fact
Element names file
6. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Group or relationship group
Item
link:roleType
Caculation LinkBase
7. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
schemaRef
Reference relationships file
Type or data type
8. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Tag
Hierarchy
Period type
9. Additive relationships netween numeric items expressed as parent-child heirarchies
XBRL specification
Calculation relationships
Decimal
decimals="INF" or decimals="2"
10. Reusable data components - that can be used as needed in each of the UBL documents
Element definition
Label relationships file
Predefined UBL elements
Abstract
11. Detailed description of XML syntax
Difference between US-GAAP & IFRS GAAP is rules based
Render or rendering
Presentations relationships file
XBRL specification
12. Define the type of data to be tagged with the element name
Group or relationship group
Type or data type
Hierarchy
Line item
13. Remove a parent-child relationship - just made ineffectual
Suppress
Extension taxonomy
Element
Label
14. IFRS is principles based
Concept
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
Calculation relationships
15. Data type indicatign the element is stated in whole numbers
UBL
XLink
FRTA
Integer
16. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Group or relationship group
Concept
Context information
Presentation relationships
17. Extensible business reporting language - vocabulary used for financial reporting.
Label type
Tag
Element definition
XBRL
18. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Label relationships file
Period type
Difference between US-GAAP & IFRS GAAP is rules based
19. Unique identifier of an element in a taxonomy
Name
Label relationships file
Weight
DTS
20. Rules and Syntax for XBRL Instance Documents and Taxonomies
Name
XBRL Specification 2.1
XBRL specification
Label
21. Attribute of a monetary item type
StyleSheet
Decimal
Scripting Code elements
Balance
22. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Complex Element Definition
Attribute
SEC
XBRL Taxonomy
23. Defines Complex (Parent) Elements
Root
UBL
Presentations relationships file
Common Aggregate Components Schema
24. Distinguishing name for each distinct element
Hierarchy
Calculation relationships file
Label type
Linkbase
25. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Attribute
DTS
Schema
26. XBRL technical term for element
link:roleType
Imputed value
Concept
Instance or instance document
27. Native XML language for processing XML documents into other forms - a template matching language
Weight
XBRL Taxonomy
XSLT
Decimal
28. Property of an element
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
Extension taxonomy
Taxonomy
29. Defines elements and relationships; schema for a particular reporting group
Reference relationships file
XBRL Taxonomy
Predefined UBL elements
Label relationships file
30. XBRL technical term for a relationships file
XBRL Taxonomy
Tag
Linkbase
Prefix or namespace prefix
31. Uses attributes to describe relationships between elements
UBL
Simple Element Definition
XLink
XML (Extensible markup language)
32. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Validation
Taxonomy
DTS
33. Occurence in an instance document
Fact
XBRL US GAAP Taxonomies v1.0
Predefined UBL elements
Balance
34. Human readable description of a reporting concept
decimals="INF" or decimals="2"
Element definition
Concept
Imputed value
35. Determining the elements that correspond to lines and columns in a financial statement
decimals="INF" or decimals="2"
Decimal
Caculation LinkBase
Mapping
36. top level of a tree
Context information
XSLT
Predefined UBL elements
Root
37. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Label type
Period type
Imputed value
38. Declares Name - Type and Structure (sequence)
Element
Complex Element Definition
Common Basic Components Schema
Decimal
39. Value that isn't specifically provided - but could be calculated
Validation
Caculation LinkBase
DTS
Imputed value
40. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Name
Abstract
Hypercube
FRTA
41. Vocabulary used for business documents.
schemaRef
Period type
StyleSheet
UBL
42. Associates references with authoritative literature with elements
Period type
Concept
Reference relationships file
Difference between US-GAAP & IFRS GAAP is rules based
43. kind of element
Item
SEC
Decimal
schemaRef
44. Decimal attribute for "accurate value"
Fact
decimals="INF" or decimals="2"
Complex Element Definition
Element names file
45. Multideminsional table
FRTA
Hypercube
Element definition
Fact
46. Allows users to add to a published taxonomy to define new elements
Abstract
Reference relationships file
Calculation relationships file
Extension taxonomy
47. Attribute of an element that reflects whether it is reported as an instant or duration time period
Simple Element Definition
link:roleType
Mapping
Period type
48. Highest level of parent child heirarchy used to categorize item relationships
Schema
StyleSheet
Fact
Group or relationship group
49. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Unit of measure
Imputed value
Label relationships file
50. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
XBRL Instance Document .xml
Schema
Common Aggregate Components Schema