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