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