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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. Multideminsional table
Taxonomy
Scripting Code elements
Hypercube
Common Basic Components Schema
2. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
link:roleType
Attribute
Calculation relationships
3. Follows link:linkbaseRef
Root
link:roleType
Concept
Weight
4. Used to express and navigate relationships
Render or rendering
Presentation relationships
Hierarchy
Type or data type
5. Allows users to add to a published taxonomy to define new elements
Decimal
Extension taxonomy
IFRS Instance Document
Concept
6. Describes a unit of data in an instance document // to apply markup to an instance document
Render or rendering
Tag
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
7. Same structure as XBRL Instance; different Taxonomy
StyleSheet
Presentation LinkBase
Render or rendering
IFRS Instance Document
8. XBRL components
XSLT
Element
Extension taxonomy
Type or data type
9. technical term for an element declaration file
Fact
Standard label
Linkbase
Schema
10. Discoverable Taxonomy Set
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
DTS
Weight
11. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Abstract
Caculation LinkBase
Fact
Linkbase
12. Define the type of data to be tagged with the element name
Label
decimals="INF" or decimals="2"
Element
Type or data type
13. Reusable data components - that can be used as needed in each of the UBL documents
Group or relationship group
Predefined UBL elements
Presentation relationships
Presentations relationships file
14. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Group or relationship group
XBRL specification
Abstract
SEC Extension Taxonomy
15. Native XML language for processing XML documents into other forms - a template matching language
Presentations relationships file
XSLT
schemaRef
Line item
16. Elements that appear on the rows of a table
Period type
Unit of measure
Instance or instance document
Line item
17. XBRL technical term for a relationships file
Extension taxonomy
Hypercube
Linkbase
Common Basic Components Schema
18. Units in which numeric items have been measured
Extension taxonomy
Unit of measure
Label relationships file
Caculation LinkBase
19. Defines XBRL elements and their attributes
Prefix or namespace prefix
Element names file
Caculation LinkBase
XSLT
20. Distinguishing name for each distinct element
Label type
Simple Element Definition
XBRL Specification 2.1
Instance or instance document
21. IFRS is principles based
Weight
Scripting Code elements
Label
Difference between US-GAAP & IFRS GAAP is rules based
22. XML file that contains business reporting information
Instance or instance document
Balance
Calculation relationships
Calculation relationships file
23. Process an instance document into a layout that facilitates readability and understanding of its contents
Item
Linkbase
Hierarchy
Render or rendering
24. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Calculation relationships
Label
Context information
Schema
25. Report specific information required by XBRL
Context
XBRL US GAAP Taxonomies v1.0
UBL
XML (Extensible markup language)
26. Attribute of a monetary item type
Balance
Presentation relationships
Instance or instance document
XBRL Taxonomy
27. Used to associate labes to elements
SEC
Label relationships file
XBRL Specification 2.1
Linkbase
28. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Unit of measure
Scripting Code elements
Fact
Imputed value
29. top level of a tree
Calculation relationships
Root
Period type
Suppress
30. Detailed description of XML syntax
Item
SEC Extension Taxonomy
Element names file
XBRL specification
31. Declares Name and Type: string - integer - date and decimal
Attribute
XBRL Taxonomy
Predefined UBL elements
Simple Element Definition
32. Default label for an element
Standard label
Taxonomy
Reference relationships file
Abstract
33. Determining the elements that correspond to lines and columns in a financial statement
Label relationships file
Calculation relationships file
Mapping
XSLT
34. Uses attributes to describe relationships between elements
XLink
Validation
Linkbase
XBRL Instance Document .xml
35. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Element
Complex Element Definition
Decimal
Taxonomy
36. Human readable name for an element
Mapping
Label type
Complex Element Definition
Label
37. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
XBRL Taxonomy
link:roleType
Element
38. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context information
Linkbase
Abstract
Concept
39. Unique identifier of an element in a taxonomy
Name
decimals="INF" or decimals="2"
Render or rendering
schemaRef
40. Property of an element
XBRL Taxonomy
DTS
Attribute
XBRL Instance Document .xml
41. Express the number of decimal places
XLink
Element
Decimal
Tag
42. Occurence in an instance document
Label type
Element
Weight
Fact
43. Associates references with authoritative literature with elements
link:roleType
Element names file
Reference relationships file
XBRL Instance Document .xml
44. Defines the organizational relationships of elements using parent-child heirarchies
Line item
Render or rendering
Presentations relationships file
Period type
45. Remove a parent-child relationship - just made ineffectual
Abstract
Label relationships file
Suppress
Instance or instance document
46. Process of checking that instance documents meet the rules of XBRL specification
Schema
Label type
schemaRef
Validation
47. Data type indicatign the element is stated in whole numbers
Validation
Integer
Presentations relationships file
SEC Extension Taxonomy
48. Decimal attribute for "accurate value"
Element
Label
Mapping
decimals="INF" or decimals="2"
49. Formatting instructions for data in the instance document
StyleSheet
Prefix or namespace prefix
XML (Extensible markup language)
Difference between US-GAAP & IFRS GAAP is rules based
50. Human readable description of a reporting concept
Context
Element definition
Fact
Validation