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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. Human readable name for an element
Label
Name
XBRL
Caculation LinkBase
2. Occurence in an instance document
Prefix or namespace prefix
Fact
SEC
Scripting Code elements
3. shorthand sequence of letter for a namespace
Scripting Code elements
link:roleType
Prefix or namespace prefix
Taxonomy
4. Defines XBRL elements and their attributes
Element definition
Calculation relationships
Simple Element Definition
Element names file
5. Footnote Disclosures Tagging found in ______.
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
XBRL Taxonomy
Suppress
6. Formatting instructions for data in the instance document
Taxonomy
StyleSheet
XBRL
Element
7. top level of a tree
Root
Unit of measure
Label relationships file
Name
8. Decimal attribute for "accurate value"
Hypercube
XBRL
Taxonomy
decimals="INF" or decimals="2"
9. File containing only calculation relationships
Complex Element Definition
Calculation relationships file
XML (Extensible markup language)
Common Basic Components Schema
10. Default label for an element
Caculation LinkBase
Standard label
Mapping
Calculation relationships file
11. Attribute of an element that reflects whether it is reported as an instant or duration time period
schemaRef
Period type
Complex Element Definition
Concept
12. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Hierarchy
Common Aggregate Components Schema
UBL
13. Uses attributes to describe relationships between elements
Calculation relationships
Presentations relationships file
XLink
Element
14. Defines Complex (Parent) Elements
Instance or instance document
Common Aggregate Components Schema
Render or rendering
Root
15. Remove a parent-child relationship - just made ineffectual
Integer
Presentation LinkBase
Instance or instance document
Suppress
16. Highest level of parent child heirarchy used to categorize item relationships
FRTA
Group or relationship group
Standard label
Prefix or namespace prefix
17. Defines elements and relationships; schema for a particular reporting group
Complex Element Definition
Element definition
XBRL Taxonomy
Element names file
18. Express the number of decimal places
Decimal
Unit of measure
Label type
Item
19. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Label relationships file
Group or relationship group
Caculation LinkBase
20. Associates references with authoritative literature with elements
Calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
Reference relationships file
21. XBRL technical term for element
XSLT
Concept
Suppress
Context
22. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label type
Group or relationship group
Common Basic Components Schema
XBRL Specification 2.1
23. Human readable description of a reporting concept
Presentations relationships file
Element definition
StyleSheet
Reference relationships file
24. Vocabulary used for business documents.
Hypercube
Complex Element Definition
UBL
Imputed value
25. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Mapping
Taxonomy
Hierarchy
Predefined UBL elements
26. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Context information
Label relationships file
Hypercube
27. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
XML (Extensible markup language)
Scripting Code elements
Context
Mapping
28. XML file that contains business reporting information
Schema
Instance or instance document
XBRL Taxonomy
Hypercube
29. Data type indicatign the element is stated in whole numbers
Element
Hierarchy
Integer
Decimal
30. Determining the elements that correspond to lines and columns in a financial statement
Period type
Balance
Hierarchy
Mapping
31. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Element
DTS
32. Used to express and navigate relationships
XBRL
Hierarchy
Taxonomy
Period type
33. Elements that appear on the rows of a table
Scripting Code elements
Name
Weight
Line item
34. calculation relationship attribute
Weight
Common Aggregate Components Schema
SEC
Difference between US-GAAP & IFRS GAAP is rules based
35. Process of checking that instance documents meet the rules of XBRL specification
XBRL Taxonomy
IFRS Instance Document
Validation
decimals="INF" or decimals="2"
36. technical term for an element declaration file
Schema
StyleSheet
Complex Element Definition
Mapping
37. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Render or rendering
XML (Extensible markup language)
XSLT
SEC
38. Defines Simple Elements and Complex (attribute Elements)
XBRL Specification 2.1
Reference relationships file
Caculation LinkBase
Common Basic Components Schema
39. Used to associate labes to elements
Instance or instance document
XBRL Taxonomy
Label relationships file
decimals="INF" or decimals="2"
40. Describes a unit of data in an instance document // to apply markup to an instance document
Element definition
Name
Tag
Common Basic Components Schema
41. Follows link:linkbaseRef
IFRS Instance Document
Mapping
Decimal
link:roleType
42. Same structure as XBRL Instance; different Taxonomy
Render or rendering
Abstract
IFRS Instance Document
Difference between US-GAAP & IFRS GAAP is rules based
43. Declares Name and Type: string - integer - date and decimal
Context information
XBRL Specification 2.1
Balance
Simple Element Definition
44. Multideminsional table
XBRL specification
XBRL
Element definition
Hypercube
45. Units in which numeric items have been measured
Decimal
Unit of measure
XBRL Taxonomy
Element names file
46. Property of an element
Reference relationships file
Hypercube
Calculation relationships
Attribute
47. Discoverable Taxonomy Set
Root
Integer
Calculation relationships
DTS
48. XBRL technical term for a relationships file
XML (Extensible markup language)
Taxonomy
Linkbase
Weight
49. Report specific information required by XBRL
Context
Calculation relationships
Group or relationship group
Schema
50. A meta-language used to create vocabularies such as XBRL and UBL
link:roleType
XML (Extensible markup language)
Predefined UBL elements
Element definition