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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
Reference relationships file
Presentation relationships
Group or relationship group
Balance
2. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Context
Line item
FRTA
3. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Element definition
Reference relationships file
Presentations relationships file
Presentation relationships
4. Discoverable Taxonomy Set
Imputed value
Simple Element Definition
Caculation LinkBase
DTS
5. top level of a tree
Context information
Validation
XLink
Root
6. Vocabulary used for business documents.
XBRL
Linkbase
UBL
StyleSheet
7. Process an instance document into a layout that facilitates readability and understanding of its contents
link:roleType
Render or rendering
Concept
Presentation relationships
8. Follows link:linkbaseRef
link:roleType
Presentation LinkBase
Weight
Element definition
9. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
schemaRef
Caculation LinkBase
Weight
Mapping
10. Used to associate labes to elements
XBRL specification
Label relationships file
Presentation LinkBase
XBRL Taxonomy
11. calculation relationship attribute
Presentation relationships
Scripting Code elements
Weight
XLink
12. Process of checking that instance documents meet the rules of XBRL specification
FRTA
link:roleType
Validation
Common Basic Components Schema
13. Associates references with authoritative literature with elements
Reference relationships file
IFRS Instance Document
Element names file
link:roleType
14. Occurence in an instance document
Fact
Taxonomy
Scripting Code elements
XBRL Instance Document .xml
15. XBRL components
XBRL US GAAP Taxonomies v1.0
Common Aggregate Components Schema
Simple Element Definition
Element
16. Declares Name - Type and Structure (sequence)
Line item
Context information
Type or data type
Complex Element Definition
17. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Group or relationship group
Presentation LinkBase
Common Aggregate Components Schema
18. XML file that contains business reporting information
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
Presentations relationships file
XBRL Instance Document .xml
19. Units in which numeric items have been measured
Linkbase
Unit of measure
DTS
UBL
20. File containing only calculation relationships
Scripting Code elements
schemaRef
Calculation relationships file
Hypercube
21. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
Element definition
22. Distinguishing name for each distinct element
Context information
Label type
XSLT
Group or relationship group
23. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Simple Element Definition
DTS
SEC
Reference relationships file
24. Decimal attribute for "accurate value"
Line item
XBRL Instance Document .xml
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
25. Extensible business reporting language - vocabulary used for financial reporting.
Type or data type
XSLT
XBRL
Suppress
26. Attribute of an element that reflects whether it is reported as an instant or duration time period
Hierarchy
Integer
Name
Period type
27. Property of an element
Attribute
Element
Label
StyleSheet
28. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Instance Document .xml
Type or data type
SEC Extension Taxonomy
Standard label
29. Human readable description of a reporting concept
Element
StyleSheet
Element definition
decimals="INF" or decimals="2"
30. Defines elements and relationships; schema for a particular reporting group
Balance
XBRL Taxonomy
Tag
Element names file
31. Same structure as XBRL Instance; different Taxonomy
Element definition
Common Aggregate Components Schema
IFRS Instance Document
Integer
32. Footnote Disclosures Tagging found in ______.
Period type
schemaRef
Mapping
XBRL Instance Document .xml
33. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
link:roleType
XBRL US GAAP Taxonomies v1.0
Element names file
34. Defines Complex (Parent) Elements
XBRL Specification 2.1
Common Aggregate Components Schema
Hypercube
Prefix or namespace prefix
35. Data type indicatign the element is stated in whole numbers
Integer
Label
Common Basic Components Schema
Suppress
36. Unique identifier of an element in a taxonomy
StyleSheet
Complex Element Definition
Presentation relationships
Name
37. Guides the creation and use of taxonomies by presenting a recommended design architecture
XLink
Group or relationship group
Concept
FRTA
38. Attribute of a monetary item type
IFRS Instance Document
Hypercube
XSLT
Balance
39. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Predefined UBL elements
Scripting Code elements
Presentation LinkBase
XLink
40. Used to express and navigate relationships
Taxonomy
XBRL Instance Document .xml
Hierarchy
Element definition
41. Express the number of decimal places
Group or relationship group
Decimal
Hierarchy
Context information
42. XSLTA method of presenting the data in an instance document
Hypercube
Presentation LinkBase
Presentation relationships
Caculation LinkBase
43. kind of element
Fact
Common Aggregate Components Schema
Element definition
Item
44. Uses attributes to describe relationships between elements
Element
XLink
Common Aggregate Components Schema
Extension taxonomy
45. Remove a parent-child relationship - just made ineffectual
Context information
Suppress
Hypercube
Predefined UBL elements
46. IFRS is principles based
Imputed value
Label relationships file
link:roleType
Difference between US-GAAP & IFRS GAAP is rules based
47. XBRL technical term for a relationships file
XSLT
Reference relationships file
Calculation relationships
Linkbase
48. Determining the elements that correspond to lines and columns in a financial statement
Mapping
XBRL specification
FRTA
SEC
49. Multideminsional table
Predefined UBL elements
Hypercube
DTS
link:roleType
50. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XBRL
Integer
Context information
Calculation relationships