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