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