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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. Units in which numeric items have been measured
IFRS Instance Document
Group or relationship group
Unit of measure
Mapping
2. Reusable data components - that can be used as needed in each of the UBL documents
Element definition
Type or data type
Predefined UBL elements
Item
3. Elements that appear on the rows of a table
Line item
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
Type or data type
4. Vocabulary used for business documents.
SEC
Linkbase
XBRL Instance Document .xml
UBL
5. Used to associate labes to elements
Label relationships file
Common Basic Components Schema
SEC Extension Taxonomy
DTS
6. Defines XBRL elements and their attributes
Concept
Element names file
link:roleType
Reference relationships file
7. Multideminsional table
Group or relationship group
Hypercube
XBRL Specification 2.1
Linkbase
8. calculation relationship attribute
Predefined UBL elements
Weight
XBRL US GAAP Taxonomies v1.0
Root
9. IFRS is principles based
Calculation relationships
Difference between US-GAAP & IFRS GAAP is rules based
Fact
XBRL US GAAP Taxonomies v1.0
10. Defines the organizational relationships of elements using parent-child heirarchies
Standard label
Mapping
Imputed value
Presentations relationships file
11. Occurence in an instance document
Fact
Group or relationship group
XLink
XML (Extensible markup language)
12. technical term for an element declaration file
Instance or instance document
Element
Schema
SEC Extension Taxonomy
13. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Context
IFRS Instance Document
Abstract
Taxonomy
14. XML file that contains business reporting information
Instance or instance document
Item
Context
Element definition
15. Distinguishing name for each distinct element
Scripting Code elements
Label type
XBRL specification
Common Basic Components Schema
16. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Presentation LinkBase
Prefix or namespace prefix
Label relationships file
Abstract
17. Associates references with authoritative literature with elements
Standard label
Predefined UBL elements
Reference relationships file
link:roleType
18. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Element names file
Standard label
Hypercube
19. Property of an element
Period type
UBL
Attribute
Presentation relationships
20. Defines Simple Elements and Complex (attribute Elements)
Root
Label
Presentations relationships file
Common Basic Components Schema
21. XBRL components
Attribute
Element
Presentations relationships file
Context
22. Used to express and navigate relationships
Hierarchy
link:roleType
Hypercube
Label
23. The facts in a instance document are surrounded by the ________(entity - time period - currency)
DTS
Context information
Balance
Element definition
24. Extensible business reporting language - vocabulary used for financial reporting.
Integer
Hypercube
Attribute
XBRL
25. Defines Complex (Parent) Elements
Taxonomy
Common Aggregate Components Schema
Mapping
Context
26. Formatting instructions for data in the instance document
Context
StyleSheet
Prefix or namespace prefix
Instance or instance document
27. Defines elements and relationships; schema for a particular reporting group
DTS
schemaRef
XBRL Taxonomy
Calculation relationships file
28. Process of checking that instance documents meet the rules of XBRL specification
SEC
XSLT
Context information
Validation
29. taxonomies for companies that report using US GAAP
Simple Element Definition
Tag
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
30. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Root
SEC
decimals="INF" or decimals="2"
schemaRef
31. Remove a parent-child relationship - just made ineffectual
Decimal
Suppress
Presentation relationships
Abstract
32. Footnote Disclosures Tagging found in ______.
Suppress
Calculation relationships file
Attribute
XBRL Instance Document .xml
33. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Type or data type
XBRL Specification 2.1
XBRL Taxonomy
34. Decimal attribute for "accurate value"
Type or data type
IFRS Instance Document
decimals="INF" or decimals="2"
Standard label
35. Detailed description of XML syntax
Imputed value
XBRL specification
Element definition
XLink
36. Value that isn't specifically provided - but could be calculated
Imputed value
StyleSheet
Simple Element Definition
Linkbase
37. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Fact
Decimal
XLink
38. Define the type of data to be tagged with the element name
Context
Element names file
Common Aggregate Components Schema
Type or data type
39. kind of element
Item
Simple Element Definition
Calculation relationships
Linkbase
40. XBRL technical term for a relationships file
UBL
Linkbase
decimals="INF" or decimals="2"
Tag
41. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XBRL Specification 2.1
Caculation LinkBase
Presentation relationships
Imputed value
42. XSLTA method of presenting the data in an instance document
Common Aggregate Components Schema
Presentation LinkBase
XBRL Specification 2.1
XLink
43. Follows link:linkbaseRef
Caculation LinkBase
link:roleType
Suppress
Complex Element Definition
44. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Fact
Presentation LinkBase
XBRL
45. Human readable description of a reporting concept
Extension taxonomy
Schema
Element definition
Line item
46. Default label for an element
Reference relationships file
StyleSheet
Concept
Standard label
47. Additive relationships netween numeric items expressed as parent-child heirarchies
Weight
Common Aggregate Components Schema
Calculation relationships
Common Basic Components Schema
48. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Abstract
Caculation LinkBase
Scripting Code elements
XLink
49. Data type indicatign the element is stated in whole numbers
Schema
Taxonomy
Integer
Unit of measure
50. Express the number of decimal places
schemaRef
Fact
Decimal
XLink