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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. File containing only calculation relationships
XBRL US GAAP Taxonomies v1.0
Element names file
Calculation relationships file
Item
2. Describes a unit of data in an instance document // to apply markup to an instance document
XLink
Tag
XBRL Taxonomy
Presentations relationships file
3. shorthand sequence of letter for a namespace
Predefined UBL elements
Prefix or namespace prefix
Period type
Suppress
4. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Root
Integer
Simple Element Definition
Abstract
5. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Type or data type
Context information
UBL
Reference relationships file
6. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Complex Element Definition
Tag
Taxonomy
Predefined UBL elements
7. Defines XBRL elements and their attributes
SEC
Scripting Code elements
Root
Element names file
8. Attribute of a monetary item type
Presentation relationships
Complex Element Definition
Fact
Balance
9. Uses attributes to describe relationships between elements
DTS
Label relationships file
Taxonomy
XLink
10. XML file that contains business reporting information
Instance or instance document
Period type
Standard label
SEC Extension Taxonomy
11. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Validation
XBRL specification
Simple Element Definition
12. Rules and Syntax for XBRL Instance Documents and Taxonomies
Label relationships file
StyleSheet
Tag
XBRL Specification 2.1
13. Discoverable Taxonomy Set
Label type
DTS
Instance or instance document
schemaRef
14. Reusable data components - that can be used as needed in each of the UBL documents
IFRS Instance Document
Presentation relationships
Context information
Predefined UBL elements
15. Defines the organizational relationships of elements using parent-child heirarchies
Hypercube
Balance
Name
Presentations relationships file
16. Units in which numeric items have been measured
Common Aggregate Components Schema
Unit of measure
SEC Extension Taxonomy
FRTA
17. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Attribute
SEC
Element names file
18. XBRL components
Context
XSLT
link:roleType
Element
19. Allows users to add to a published taxonomy to define new elements
Group or relationship group
Presentations relationships file
Extension taxonomy
DTS
20. Occurence in an instance document
Root
Fact
XLink
Group or relationship group
21. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Element names file
Instance or instance document
XML (Extensible markup language)
22. Native XML language for processing XML documents into other forms - a template matching language
Group or relationship group
Weight
XSLT
Extension taxonomy
23. Property of an element
Tag
XBRL
Group or relationship group
Attribute
24. Highest level of parent child heirarchy used to categorize item relationships
StyleSheet
Prefix or namespace prefix
FRTA
Group or relationship group
25. Report specific information required by XBRL
Extension taxonomy
Presentation relationships
Context
XBRL Taxonomy
26. Extensible business reporting language - vocabulary used for financial reporting.
Schema
Context information
XBRL
Decimal
27. XBRL technical term for element
Concept
Reference relationships file
Taxonomy
Simple Element Definition
28. Multideminsional table
Abstract
Element
Hypercube
Presentation LinkBase
29. Additive relationships netween numeric items expressed as parent-child heirarchies
Hypercube
Calculation relationships
Line item
Group or relationship group
30. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Decimal
SEC Extension Taxonomy
Schema
Instance or instance document
31. Define the type of data to be tagged with the element name
Attribute
XBRL Taxonomy
Type or data type
Hypercube
32. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Line item
schemaRef
IFRS Instance Document
Reference relationships file
33. Same structure as XBRL Instance; different Taxonomy
Unit of measure
Label type
Render or rendering
IFRS Instance Document
34. Defines Simple Elements and Complex (attribute Elements)
Label
Taxonomy
Root
Common Basic Components Schema
35. Decimal attribute for "accurate value"
XLink
Instance or instance document
Balance
decimals="INF" or decimals="2"
36. Defines Complex (Parent) Elements
Unit of measure
Predefined UBL elements
Common Aggregate Components Schema
Decimal
37. Used to express and navigate relationships
Hypercube
Hierarchy
XBRL specification
SEC Extension Taxonomy
38. Unique identifier of an element in a taxonomy
Simple Element Definition
Complex Element Definition
Element
Name
39. Elements that appear on the rows of a table
link:roleType
Line item
Balance
Linkbase
40. Defines elements and relationships; schema for a particular reporting group
Taxonomy
Period type
XBRL Taxonomy
Line item
41. kind of element
Item
XSLT
XBRL
decimals="INF" or decimals="2"
42. Remove a parent-child relationship - just made ineffectual
Suppress
Render or rendering
Balance
Presentation LinkBase
43. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL
Difference between US-GAAP & IFRS GAAP is rules based
Root
Caculation LinkBase
44. Formatting instructions for data in the instance document
Decimal
StyleSheet
Presentation LinkBase
Weight
45. top level of a tree
Complex Element Definition
Root
Decimal
Period type
46. XBRL technical term for a relationships file
XBRL Specification 2.1
StyleSheet
Linkbase
XLink
47. Value that isn't specifically provided - but could be calculated
Integer
link:roleType
DTS
Imputed value
48. Determining the elements that correspond to lines and columns in a financial statement
Attribute
link:roleType
Mapping
Calculation relationships file
49. Human readable name for an element
Label
Mapping
Decimal
Suppress
50. Declares Name and Type: string - integer - date and decimal
Imputed value
Context
Simple Element Definition
Element definition