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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. Rules and Syntax for XBRL Instance Documents and Taxonomies
Element names file
Unit of measure
XBRL Specification 2.1
Common Aggregate Components Schema
2. Highest level of parent child heirarchy used to categorize item relationships
Linkbase
Group or relationship group
XBRL US GAAP Taxonomies v1.0
link:roleType
3. Describes a unit of data in an instance document // to apply markup to an instance document
Root
Type or data type
Tag
Decimal
4. shorthand sequence of letter for a namespace
Root
Calculation relationships
SEC
Prefix or namespace prefix
5. IFRS is principles based
decimals="INF" or decimals="2"
Difference between US-GAAP & IFRS GAAP is rules based
DTS
XBRL specification
6. Reusable data components - that can be used as needed in each of the UBL documents
XBRL Instance Document .xml
Label
schemaRef
Predefined UBL elements
7. XSLTA method of presenting the data in an instance document
FRTA
SEC
Scripting Code elements
Presentation LinkBase
8. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Name
Element names file
FRTA
schemaRef
9. Footnote Disclosures Tagging found in ______.
Scripting Code elements
Imputed value
XML (Extensible markup language)
XBRL Instance Document .xml
10. Associates references with authoritative literature with elements
XLink
Weight
Reference relationships file
Prefix or namespace prefix
11. Detailed description of XML syntax
Label type
Attribute
XBRL specification
UBL
12. Units in which numeric items have been measured
Schema
Common Aggregate Components Schema
Unit of measure
Prefix or namespace prefix
13. Process of checking that instance documents meet the rules of XBRL specification
Fact
Label
Line item
Validation
14. top level of a tree
Suppress
Period type
Root
Simple Element Definition
15. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Label
Fact
Mapping
16. Defines Complex (Parent) Elements
Common Aggregate Components Schema
IFRS Instance Document
Instance or instance document
Presentation relationships
17. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Abstract
Context information
Tag
Standard label
18. taxonomies for companies that report using US GAAP
XBRL Instance Document .xml
Context
XBRL
XBRL US GAAP Taxonomies v1.0
19. Data type indicatign the element is stated in whole numbers
Period type
Integer
Label type
SEC Extension Taxonomy
20. Defines XBRL elements and their attributes
IFRS Instance Document
Linkbase
Element names file
Hierarchy
21. calculation relationship attribute
Common Aggregate Components Schema
Instance or instance document
XLink
Weight
22. XBRL components
Fact
Element
FRTA
Standard label
23. XBRL technical term for a relationships file
Linkbase
XBRL Taxonomy
Item
Decimal
24. Formatting instructions for data in the instance document
Prefix or namespace prefix
Integer
Unit of measure
StyleSheet
25. Distinguishing name for each distinct element
Attribute
XBRL Specification 2.1
Calculation relationships
Label type
26. Defines Simple Elements and Complex (attribute Elements)
IFRS Instance Document
Common Basic Components Schema
FRTA
Hierarchy
27. Used to express and navigate relationships
XBRL Taxonomy
Hierarchy
Predefined UBL elements
Line item
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Balance
Caculation LinkBase
Name
schemaRef
29. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Context information
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Item
30. Human readable description of a reporting concept
Mapping
Schema
Element definition
Calculation relationships file
31. Unique identifier of an element in a taxonomy
XBRL Specification 2.1
Taxonomy
Name
XSLT
32. Property of an element
Attribute
Standard label
Decimal
Label
33. Default label for an element
Standard label
Abstract
Tag
Presentations relationships file
34. Discoverable Taxonomy Set
DTS
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
Difference between US-GAAP & IFRS GAAP is rules based
35. Define the type of data to be tagged with the element name
Context
Linkbase
Unit of measure
Type or data type
36. Additive relationships netween numeric items expressed as parent-child heirarchies
Standard label
Calculation relationships
SEC
Line item
37. Attribute of an element that reflects whether it is reported as an instant or duration time period
Label
Concept
XBRL specification
Period type
38. XBRL technical term for element
SEC
Concept
Weight
Scripting Code elements
39. Remove a parent-child relationship - just made ineffectual
Scripting Code elements
Suppress
Weight
Group or relationship group
40. Human readable name for an element
Label
XSLT
link:roleType
Decimal
41. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Extension taxonomy
XLink
Predefined UBL elements
42. Declares Name and Type: string - integer - date and decimal
Complex Element Definition
Simple Element Definition
Validation
Presentation LinkBase
43. Attribute of a monetary item type
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
Balance
Attribute
44. Used to associate labes to elements
Label relationships file
Tag
Schema
Prefix or namespace prefix
45. technical term for an element declaration file
Line item
Validation
Schema
Item
46. File containing only calculation relationships
Line item
Predefined UBL elements
Concept
Calculation relationships file
47. Multideminsional table
DTS
Element definition
Hypercube
Attribute
48. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Concept
XBRL specification
Presentation LinkBase
49. Report specific information required by XBRL
Context
Schema
Complex Element Definition
Period type
50. Express the number of decimal places
Line item
UBL
Common Basic Components Schema
Decimal