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