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