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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. Defines XBRL elements and their attributes
Prefix or namespace prefix
Imputed value
Tag
Element names file
2. Property of an element
Label relationships file
StyleSheet
Attribute
Hypercube
3. Footnote Disclosures Tagging found in ______.
Label relationships file
FRTA
XBRL Instance Document .xml
Element names file
4. Associates references with authoritative literature with elements
Concept
Reference relationships file
Simple Element Definition
Render or rendering
5. Human readable name for an element
Attribute
XML (Extensible markup language)
Predefined UBL elements
Label
6. Used to express and navigate relationships
XSLT
Validation
Hierarchy
SEC Extension Taxonomy
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
IFRS Instance Document
SEC
Label relationships file
Difference between US-GAAP & IFRS GAAP is rules based
8. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
XBRL Specification 2.1
Weight
Taxonomy
SEC
9. Process an instance document into a layout that facilitates readability and understanding of its contents
DTS
Predefined UBL elements
SEC Extension Taxonomy
Render or rendering
10. XBRL components
Element
XBRL Instance Document .xml
SEC Extension Taxonomy
XBRL specification
11. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Presentation LinkBase
Balance
Unit of measure
12. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
IFRS Instance Document
Line item
Context information
13. Distinguishing name for each distinct element
XML (Extensible markup language)
Label type
Schema
Decimal
14. calculation relationship attribute
XLink
Weight
Complex Element Definition
Extension taxonomy
15. Formatting instructions for data in the instance document
Standard label
Name
StyleSheet
Scripting Code elements
16. Defines elements and relationships; schema for a particular reporting group
Caculation LinkBase
SEC Extension Taxonomy
DTS
XBRL Taxonomy
17. Value that isn't specifically provided - but could be calculated
Instance or instance document
Calculation relationships file
Unit of measure
Imputed value
18. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Abstract
Schema
XSLT
19. Vocabulary used for business documents.
Line item
Root
Complex Element Definition
UBL
20. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
DTS
XBRL Instance Document .xml
Label type
21. Rules and Syntax for XBRL Instance Documents and Taxonomies
Hierarchy
Render or rendering
XBRL Specification 2.1
XBRL Taxonomy
22. XSLTA method of presenting the data in an instance document
Tag
Mapping
Presentation LinkBase
Presentation relationships
23. Declares Name and Type: string - integer - date and decimal
Reference relationships file
Name
Simple Element Definition
Common Basic Components Schema
24. Express the number of decimal places
Decimal
Tag
Caculation LinkBase
Abstract
25. Occurence in an instance document
Fact
Reference relationships file
schemaRef
Mapping
26. Define the type of data to be tagged with the element name
UBL
Type or data type
Calculation relationships file
Common Aggregate Components Schema
27. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Schema
Group or relationship group
Decimal
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Integer
Caculation LinkBase
Decimal
Label type
29. File containing only calculation relationships
XBRL US GAAP Taxonomies v1.0
Decimal
Suppress
Calculation relationships file
30. XBRL technical term for element
Caculation LinkBase
Unit of measure
Concept
Presentations relationships file
31. Attribute of an element that reflects whether it is reported as an instant or duration time period
Hierarchy
SEC Extension Taxonomy
Item
Period type
32. Defines Complex (Parent) Elements
XML (Extensible markup language)
Common Aggregate Components Schema
XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
33. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
DTS
XBRL
Standard label
Abstract
34. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Type or data type
SEC
Name
Presentation relationships
35. Process of checking that instance documents meet the rules of XBRL specification
Line item
XBRL Instance Document .xml
StyleSheet
Validation
36. Elements that appear on the rows of a table
Tag
Label type
Group or relationship group
Line item
37. Multideminsional table
XBRL
Root
Hypercube
Element
38. taxonomies for companies that report using US GAAP
Type or data type
Attribute
XBRL US GAAP Taxonomies v1.0
XBRL specification
39. Guides the creation and use of taxonomies by presenting a recommended design architecture
Hypercube
FRTA
Validation
Extension taxonomy
40. shorthand sequence of letter for a namespace
Integer
Prefix or namespace prefix
Simple Element Definition
Linkbase
41. Default label for an element
Standard label
Reference relationships file
link:roleType
Balance
42. Unique identifier of an element in a taxonomy
Validation
Tag
Name
Difference between US-GAAP & IFRS GAAP is rules based
43. Native XML language for processing XML documents into other forms - a template matching language
Line item
XSLT
XBRL
Root
44. top level of a tree
Name
Presentations relationships file
Extension taxonomy
Root
45. Attribute of a monetary item type
Period type
Balance
XLink
Presentation LinkBase
46. technical term for an element declaration file
Presentations relationships file
Scripting Code elements
Period type
Schema
47. Defines the organizational relationships of elements using parent-child heirarchies
Imputed value
Suppress
Presentations relationships file
Line item
48. Human readable description of a reporting concept
Standard label
Tag
schemaRef
Element definition
49. Data type indicatign the element is stated in whole numbers
Integer
Root
Item
Element definition
50. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Complex Element Definition
SEC Extension Taxonomy
XBRL US GAAP Taxonomies v1.0
Label