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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. XBRL components
Simple Element Definition
XLink
Presentations relationships file
Element
2. Extensible business reporting language - vocabulary used for financial reporting.
Schema
Type or data type
SEC
XBRL
3. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Tag
SEC Extension Taxonomy
Context information
FRTA
4. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Unit of measure
Period type
Scripting Code elements
Calculation relationships file
5. top level of a tree
Root
Caculation LinkBase
Reference relationships file
StyleSheet
6. Defines Complex (Parent) Elements
Common Aggregate Components Schema
Calculation relationships
Hypercube
Weight
7. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Unit of measure
Reference relationships file
Context
8. Detailed description of XML syntax
Taxonomy
StyleSheet
SEC
XBRL specification
9. Reusable data components - that can be used as needed in each of the UBL documents
Suppress
Predefined UBL elements
Difference between US-GAAP & IFRS GAAP is rules based
Attribute
10. Process an instance document into a layout that facilitates readability and understanding of its contents
DTS
Weight
Predefined UBL elements
Render or rendering
11. Follows link:linkbaseRef
link:roleType
Label relationships file
Attribute
Presentations relationships file
12. Defines XBRL elements and their attributes
Element names file
XBRL
Type or data type
Hierarchy
13. XBRL technical term for element
Presentation relationships
Suppress
Presentation LinkBase
Concept
14. Human readable description of a reporting concept
schemaRef
Context
Type or data type
Element definition
15. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Imputed value
Label type
Decimal
16. kind of element
Root
Element names file
Item
Suppress
17. Discoverable Taxonomy Set
Hierarchy
Presentation LinkBase
DTS
link:roleType
18. Attribute of a monetary item type
Balance
Instance or instance document
Imputed value
UBL
19. Distinguishing name for each distinct element
Label relationships file
Tag
Common Basic Components Schema
Label type
20. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Presentation LinkBase
SEC Extension Taxonomy
FRTA
21. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
Context
Item
22. Footnote Disclosures Tagging found in ______.
Common Aggregate Components Schema
Calculation relationships
Common Basic Components Schema
XBRL Instance Document .xml
23. Human readable name for an element
Validation
Label
XLink
XBRL Taxonomy
24. Data type indicatign the element is stated in whole numbers
Integer
Element definition
Name
SEC
25. Associates references with authoritative literature with elements
SEC Extension Taxonomy
Taxonomy
Calculation relationships file
Reference relationships file
26. Process of checking that instance documents meet the rules of XBRL specification
Validation
Fact
Calculation relationships file
Attribute
27. Default label for an element
Suppress
Hypercube
Standard label
Element definition
28. Allows users to add to a published taxonomy to define new elements
Common Basic Components Schema
Extension taxonomy
Scripting Code elements
StyleSheet
29. Define the type of data to be tagged with the element name
Type or data type
Period type
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
30. Formatting instructions for data in the instance document
Suppress
StyleSheet
Label relationships file
Complex Element Definition
31. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
Decimal
32. XBRL technical term for a relationships file
Linkbase
Complex Element Definition
Root
Presentation LinkBase
33. Occurence in an instance document
Group or relationship group
Unit of measure
DTS
Fact
34. Defines the organizational relationships of elements using parent-child heirarchies
Taxonomy
Line item
SEC Extension Taxonomy
Presentations relationships file
35. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Concept
IFRS Instance Document
SEC Extension Taxonomy
Taxonomy
36. Report specific information required by XBRL
Group or relationship group
Context
Concept
Type or data type
37. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Calculation relationships
XML (Extensible markup language)
SEC Extension Taxonomy
38. Property of an element
SEC
Attribute
Context
Group or relationship group
39. Multideminsional table
DTS
XBRL US GAAP Taxonomies v1.0
Item
Hypercube
40. Vocabulary used for business documents.
UBL
Tag
Fact
Mapping
41. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Hierarchy
Hypercube
Decimal
42. calculation relationship attribute
Prefix or namespace prefix
Calculation relationships file
XBRL specification
Weight
43. Declares Name and Type: string - integer - date and decimal
Balance
Root
Name
Simple Element Definition
44. Attribute of an element that reflects whether it is reported as an instant or duration time period
Element names file
SEC
Period type
XBRL Specification 2.1
45. Defines elements and relationships; schema for a particular reporting group
Standard label
XBRL Taxonomy
XBRL Instance Document .xml
Calculation relationships
46. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Prefix or namespace prefix
Complex Element Definition
XML (Extensible markup language)
Caculation LinkBase
47. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
schemaRef
XBRL Instance Document .xml
Balance
48. technical term for an element declaration file
XBRL US GAAP Taxonomies v1.0
Label
Schema
Label relationships file
49. Additive relationships netween numeric items expressed as parent-child heirarchies
Label
Imputed value
Calculation relationships
SEC
50. shorthand sequence of letter for a namespace
XML (Extensible markup language)
Prefix or namespace prefix
XBRL
Element