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