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