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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. Occurence in an instance document
Schema
Fact
Predefined UBL elements
XBRL specification
2. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Extension taxonomy
Weight
Difference between US-GAAP & IFRS GAAP is rules based
SEC
3. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Line item
UBL
Linkbase
4. IFRS is principles based
Instance or instance document
Difference between US-GAAP & IFRS GAAP is rules based
Fact
Root
5. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Element definition
DTS
Type or data type
6. Footnote Disclosures Tagging found in ______.
Mapping
XBRL Instance Document .xml
Context
Balance
7. Process of checking that instance documents meet the rules of XBRL specification
SEC
Balance
Instance or instance document
Validation
8. Value that isn't specifically provided - but could be calculated
Common Aggregate Components Schema
Label type
Render or rendering
Imputed value
9. A meta-language used to create vocabularies such as XBRL and UBL
XBRL Taxonomy
XML (Extensible markup language)
Scripting Code elements
Integer
10. Extensible business reporting language - vocabulary used for financial reporting.
XBRL Instance Document .xml
Predefined UBL elements
XBRL
Balance
11. Used to express and navigate relationships
Hierarchy
Validation
Label type
XBRL Instance Document .xml
12. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Mapping
Scripting Code elements
Balance
XBRL
13. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
Element names file
14. Follows link:linkbaseRef
Concept
Group or relationship group
link:roleType
Context information
15. Detailed description of XML syntax
link:roleType
XBRL specification
Imputed value
Mapping
16. Uses attributes to describe relationships between elements
XBRL
Standard label
Common Aggregate Components Schema
XLink
17. Decimal attribute for "accurate value"
XML (Extensible markup language)
decimals="INF" or decimals="2"
Label type
Element
18. Defines Simple Elements and Complex (attribute Elements)
FRTA
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
Common Basic Components Schema
19. Describes a unit of data in an instance document // to apply markup to an instance document
Concept
Schema
Tag
Integer
20. Discoverable Taxonomy Set
Taxonomy
Context information
DTS
Integer
21. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
UBL
Caculation LinkBase
Label type
Abstract
22. Reusable data components - that can be used as needed in each of the UBL documents
Label relationships file
Predefined UBL elements
Imputed value
link:roleType
23. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
IFRS Instance Document
Hierarchy
XBRL
24. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
link:roleType
Presentation relationships
Caculation LinkBase
Taxonomy
25. XBRL technical term for a relationships file
Concept
Unit of measure
Render or rendering
Linkbase
26. Units in which numeric items have been measured
Label type
XBRL Taxonomy
Unit of measure
DTS
27. Express the number of decimal places
Decimal
Hierarchy
Suppress
Label
28. Defines elements and relationships; schema for a particular reporting group
Common Aggregate Components Schema
XBRL Taxonomy
XLink
Attribute
29. Report specific information required by XBRL
Context
XBRL specification
schemaRef
Complex Element Definition
30. File containing only calculation relationships
XLink
Calculation relationships file
XBRL Specification 2.1
Caculation LinkBase
31. top level of a tree
Caculation LinkBase
Standard label
Hypercube
Root
32. Used to associate labes to elements
Label relationships file
XBRL Instance Document .xml
Attribute
FRTA
33. Attribute of an element that reflects whether it is reported as an instant or duration time period
Standard label
Calculation relationships file
XLink
Period type
34. Declares Name - Type and Structure (sequence)
FRTA
Complex Element Definition
Hypercube
Element names file
35. calculation relationship attribute
Presentation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
Tag
Weight
36. kind of element
Render or rendering
Item
Line item
Group or relationship group
37. XBRL technical term for element
Prefix or namespace prefix
IFRS Instance Document
Concept
Extension taxonomy
38. Defines XBRL elements and their attributes
SEC
DTS
Mapping
Element names file
39. XBRL components
Label
Element
Render or rendering
Root
40. Defines the organizational relationships of elements using parent-child heirarchies
Root
Presentations relationships file
Decimal
Render or rendering
41. Property of an element
Element definition
Attribute
IFRS Instance Document
Weight
42. taxonomies for companies that report using US GAAP
IFRS Instance Document
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
Balance
43. Determining the elements that correspond to lines and columns in a financial statement
link:roleType
Presentations relationships file
Mapping
Line item
44. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Weight
Difference between US-GAAP & IFRS GAAP is rules based
Balance
45. Defines Complex (Parent) Elements
Concept
decimals="INF" or decimals="2"
Common Aggregate Components Schema
Extension taxonomy
46. Data type indicatign the element is stated in whole numbers
Abstract
Integer
XSLT
Standard label
47. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XLink
Balance
Tag
Context information
48. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Tag
Concept
Prefix or namespace prefix
49. Remove a parent-child relationship - just made ineffectual
Suppress
Render or rendering
Imputed value
Common Basic Components Schema
50. Highest level of parent child heirarchy used to categorize item relationships
Element
IFRS Instance Document
Hypercube
Group or relationship group