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