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