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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. Additive relationships netween numeric items expressed as parent-child heirarchies
Attribute
Calculation relationships
SEC
XSLT
2. Same structure as XBRL Instance; different Taxonomy
Reference relationships file
Unit of measure
Group or relationship group
IFRS Instance Document
3. Native XML language for processing XML documents into other forms - a template matching language
Mapping
Instance or instance document
Presentation relationships
XSLT
4. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Common Basic Components Schema
Tag
Mapping
schemaRef
5. XBRL technical term for element
Concept
Presentation relationships
Unit of measure
SEC
6. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Mapping
Presentation relationships
Taxonomy
Concept
7. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
SEC
Suppress
XBRL specification
Caculation LinkBase
8. Multideminsional table
Taxonomy
Hypercube
Name
XBRL US GAAP Taxonomies v1.0
9. Associates references with authoritative literature with elements
IFRS Instance Document
Imputed value
Reference relationships file
Line item
10. Declares Name - Type and Structure (sequence)
link:roleType
Presentation relationships
Hypercube
Complex Element Definition
11. Follows link:linkbaseRef
Context
Fact
Line item
link:roleType
12. XBRL technical term for a relationships file
Label
Predefined UBL elements
Linkbase
Prefix or namespace prefix
13. Allows users to add to a published taxonomy to define new elements
Context
Extension taxonomy
DTS
Decimal
14. Defines Simple Elements and Complex (attribute Elements)
IFRS Instance Document
Common Basic Components Schema
decimals="INF" or decimals="2"
Caculation LinkBase
15. Used to express and navigate relationships
Hierarchy
Schema
Simple Element Definition
Line item
16. calculation relationship attribute
Weight
Linkbase
Extension taxonomy
Balance
17. Discoverable Taxonomy Set
Element definition
Attribute
Label type
DTS
18. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label type
Caculation LinkBase
Label
Presentation relationships
19. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XLink
Hypercube
FRTA
20. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
XBRL
Balance
Element definition
21. Process of checking that instance documents meet the rules of XBRL specification
decimals="INF" or decimals="2"
Validation
Calculation relationships
XBRL Specification 2.1
22. kind of element
Type or data type
Item
Presentation relationships
link:roleType
23. Process an instance document into a layout that facilitates readability and understanding of its contents
link:roleType
Prefix or namespace prefix
Render or rendering
Attribute
24. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
StyleSheet
XBRL
Abstract
Hypercube
25. Rules and Syntax for XBRL Instance Documents and Taxonomies
Abstract
Root
Context information
XBRL Specification 2.1
26. top level of a tree
Complex Element Definition
XBRL Specification 2.1
Root
Presentations relationships file
27. shorthand sequence of letter for a namespace
Reference relationships file
Extension taxonomy
Caculation LinkBase
Prefix or namespace prefix
28. Guides the creation and use of taxonomies by presenting a recommended design architecture
Context information
Reference relationships file
FRTA
UBL
29. Unique identifier of an element in a taxonomy
XBRL
Linkbase
Name
Scripting Code elements
30. Occurence in an instance document
Prefix or namespace prefix
Reference relationships file
Fact
SEC Extension Taxonomy
31. Elements that appear on the rows of a table
Line item
Standard label
XBRL Taxonomy
XML (Extensible markup language)
32. Defines the organizational relationships of elements using parent-child heirarchies
Standard label
Presentations relationships file
SEC
Abstract
33. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Suppress
Scripting Code elements
link:roleType
Standard label
34. Decimal attribute for "accurate value"
Caculation LinkBase
decimals="INF" or decimals="2"
Context
Instance or instance document
35. Units in which numeric items have been measured
Standard label
Unit of measure
XSLT
XLink
36. File containing only calculation relationships
Line item
Standard label
Calculation relationships file
XLink
37. IFRS is principles based
Integer
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
38. Vocabulary used for business documents.
UBL
Balance
Instance or instance document
Linkbase
39. Extensible business reporting language - vocabulary used for financial reporting.
Line item
XBRL
Imputed value
Item
40. Human readable description of a reporting concept
Label type
DTS
Context information
Element definition
41. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Line item
Presentation relationships
Fact
42. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
schemaRef
Context
Group or relationship group
43. Defines XBRL elements and their attributes
Element names file
SEC Extension Taxonomy
Label relationships file
StyleSheet
44. Data type indicatign the element is stated in whole numbers
XLink
Integer
Element names file
Simple Element Definition
45. Detailed description of XML syntax
StyleSheet
XBRL specification
XLink
Weight
46. Formatting instructions for data in the instance document
Presentation LinkBase
Imputed value
StyleSheet
FRTA
47. Remove a parent-child relationship - just made ineffectual
Element
Standard label
Label type
Suppress
48. Highest level of parent child heirarchy used to categorize item relationships
Simple Element Definition
Schema
Calculation relationships
Group or relationship group
49. Defines Complex (Parent) Elements
Balance
Common Aggregate Components Schema
FRTA
link:roleType
50. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Simple Element Definition
Schema
Taxonomy