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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. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Mapping
Unit of measure
Element definition
Scripting Code elements
2. Detailed description of XML syntax
Weight
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
Suppress
3. Guides the creation and use of taxonomies by presenting a recommended design architecture
schemaRef
Hierarchy
Concept
FRTA
4. Process an instance document into a layout that facilitates readability and understanding of its contents
Linkbase
Root
Hypercube
Render or rendering
5. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Common Aggregate Components Schema
IFRS Instance Document
FRTA
Presentation relationships
6. Defines Complex (Parent) Elements
Context information
Common Aggregate Components Schema
Unit of measure
Group or relationship group
7. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Validation
UBL
Label relationships file
8. Report specific information required by XBRL
Context
XLink
Linkbase
Scripting Code elements
9. Property of an element
XBRL specification
Attribute
Standard label
Element names file
10. Value that isn't specifically provided - but could be calculated
XML (Extensible markup language)
Predefined UBL elements
Imputed value
Abstract
11. Decimal attribute for "accurate value"
XBRL Instance Document .xml
Instance or instance document
decimals="INF" or decimals="2"
XBRL
12. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Presentation relationships
XML (Extensible markup language)
decimals="INF" or decimals="2"
Taxonomy
13. Elements that appear on the rows of a table
Integer
Unit of measure
Line item
Linkbase
14. XSLTA method of presenting the data in an instance document
Element
SEC Extension Taxonomy
Presentation LinkBase
Extension taxonomy
15. Declares Name - Type and Structure (sequence)
Complex Element Definition
XBRL Instance Document .xml
DTS
Presentation LinkBase
16. Uses attributes to describe relationships between elements
XLink
Period type
Suppress
XBRL
17. Human readable name for an element
Suppress
Validation
Mapping
Label
18. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
XBRL Taxonomy
XBRL
Element names file
schemaRef
19. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Element names file
Hypercube
Hierarchy
20. Process of checking that instance documents meet the rules of XBRL specification
Mapping
Concept
XBRL US GAAP Taxonomies v1.0
Validation
21. Units in which numeric items have been measured
schemaRef
Unit of measure
XML (Extensible markup language)
Reference relationships file
22. taxonomies for companies that report using US GAAP
Element definition
XBRL US GAAP Taxonomies v1.0
Hypercube
Element
23. Multideminsional table
Complex Element Definition
Hypercube
Abstract
Reference relationships file
24. Data type indicatign the element is stated in whole numbers
Integer
XSLT
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
25. technical term for an element declaration file
Group or relationship group
XBRL Taxonomy
Element names file
Schema
26. Default label for an element
Common Aggregate Components Schema
Calculation relationships
Mapping
Standard label
27. Reusable data components - that can be used as needed in each of the UBL documents
Calculation relationships
Predefined UBL elements
UBL
Label type
28. Declares Name and Type: string - integer - date and decimal
Hypercube
schemaRef
Decimal
Simple Element Definition
29. Unique identifier of an element in a taxonomy
Reference relationships file
Type or data type
Name
DTS
30. calculation relationship attribute
Weight
Element definition
XBRL Specification 2.1
Hierarchy
31. kind of element
Item
Imputed value
Common Aggregate Components Schema
Reference relationships file
32. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element
Abstract
SEC
XBRL
33. Native XML language for processing XML documents into other forms - a template matching language
Extension taxonomy
XSLT
XBRL
Label type
34. Footnote Disclosures Tagging found in ______.
Unit of measure
Integer
DTS
XBRL Instance Document .xml
35. Determining the elements that correspond to lines and columns in a financial statement
XBRL Specification 2.1
Root
Calculation relationships
Mapping
36. Used to express and navigate relationships
Hierarchy
Abstract
Instance or instance document
Render or rendering
37. top level of a tree
Root
XSLT
Predefined UBL elements
DTS
38. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
FRTA
schemaRef
Root
39. XBRL components
Context
Element
XBRL
Presentation LinkBase
40. Associates references with authoritative literature with elements
Hypercube
DTS
Reference relationships file
SEC
41. Formatting instructions for data in the instance document
StyleSheet
Common Aggregate Components Schema
XBRL Instance Document .xml
Balance
42. Attribute of an element that reflects whether it is reported as an instant or duration time period
IFRS Instance Document
Period type
Presentation LinkBase
Complex Element Definition
43. Distinguishing name for each distinct element
Linkbase
UBL
Label type
Fact
44. Used to associate labes to elements
XSLT
Label relationships file
Element names file
Complex Element Definition
45. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
XBRL
Abstract
Label relationships file
Context
46. Attribute of a monetary item type
Balance
DTS
Prefix or namespace prefix
Root
47. Describes a unit of data in an instance document // to apply markup to an instance document
Attribute
Tag
schemaRef
Presentation LinkBase
48. Rules and Syntax for XBRL Instance Documents and Taxonomies
Difference between US-GAAP & IFRS GAAP is rules based
Imputed value
XBRL specification
XBRL Specification 2.1
49. Allows users to add to a published taxonomy to define new elements
Concept
Extension taxonomy
Integer
Attribute
50. Defines Simple Elements and Complex (attribute Elements)
Extension taxonomy
Element
IFRS Instance Document
Common Basic Components Schema