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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. Attribute of an element that reflects whether it is reported as an instant or duration time period
Unit of measure
StyleSheet
Hierarchy
Period type
2. Declares Name - Type and Structure (sequence)
XBRL Taxonomy
Complex Element Definition
Balance
Extension taxonomy
3. Formatting instructions for data in the instance document
Predefined UBL elements
StyleSheet
Presentations relationships file
Weight
4. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Taxonomy
Label
Label type
5. Defines Complex (Parent) Elements
Reference relationships file
Line item
XML (Extensible markup language)
Common Aggregate Components Schema
6. Rules and Syntax for XBRL Instance Documents and Taxonomies
DTS
XBRL Specification 2.1
Hypercube
Context
7. Same structure as XBRL Instance; different Taxonomy
Prefix or namespace prefix
IFRS Instance Document
StyleSheet
Fact
8. A meta-language used to create vocabularies such as XBRL and UBL
schemaRef
StyleSheet
XML (Extensible markup language)
Group or relationship group
9. Discoverable Taxonomy Set
UBL
XBRL Specification 2.1
DTS
Difference between US-GAAP & IFRS GAAP is rules based
10. Declares Name and Type: string - integer - date and decimal
Predefined UBL elements
Presentations relationships file
Standard label
Simple Element Definition
11. Unique identifier of an element in a taxonomy
Name
SEC Extension Taxonomy
XBRL US GAAP Taxonomies v1.0
Label
12. XBRL technical term for element
Period type
Scripting Code elements
Concept
Group or relationship group
13. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Label
XML (Extensible markup language)
SEC
Linkbase
14. Distinguishing name for each distinct element
Calculation relationships
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Label type
15. Allows users to add to a published taxonomy to define new elements
XML (Extensible markup language)
Extension taxonomy
Root
Predefined UBL elements
16. shorthand sequence of letter for a namespace
Presentations relationships file
IFRS Instance Document
Prefix or namespace prefix
Simple Element Definition
17. Uses attributes to describe relationships between elements
SEC Extension Taxonomy
XBRL US GAAP Taxonomies v1.0
Caculation LinkBase
XLink
18. Vocabulary used for business documents.
link:roleType
UBL
FRTA
Integer
19. IFRS is principles based
Balance
Scripting Code elements
Difference between US-GAAP & IFRS GAAP is rules based
Label
20. Property of an element
XBRL
Render or rendering
Attribute
FRTA
21. Value that isn't specifically provided - but could be calculated
Imputed value
Integer
Weight
Type or data type
22. Units in which numeric items have been measured
Unit of measure
SEC
Hierarchy
XSLT
23. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Predefined UBL elements
Type or data type
IFRS Instance Document
24. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Linkbase
Decimal
Difference between US-GAAP & IFRS GAAP is rules based
25. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Integer
Period type
Type or data type
Taxonomy
26. XBRL technical term for a relationships file
Tag
schemaRef
Linkbase
Presentations relationships file
27. Associates references with authoritative literature with elements
Reference relationships file
Standard label
XLink
Scripting Code elements
28. Footnote Disclosures Tagging found in ______.
Integer
XSLT
Group or relationship group
XBRL Instance Document .xml
29. Detailed description of XML syntax
Balance
XBRL Taxonomy
Hypercube
XBRL specification
30. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Presentation relationships
Extension taxonomy
Presentations relationships file
Integer
31. Native XML language for processing XML documents into other forms - a template matching language
XSLT
link:roleType
Name
Predefined UBL elements
32. Defines elements and relationships; schema for a particular reporting group
Standard label
XBRL Taxonomy
Suppress
Calculation relationships file
33. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Calculation relationships
Context
Mapping
34. Used to associate labes to elements
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Label relationships file
Element definition
35. Report specific information required by XBRL
Linkbase
Line item
UBL
Context
36. taxonomies for companies that report using US GAAP
Difference between US-GAAP & IFRS GAAP is rules based
XSLT
decimals="INF" or decimals="2"
XBRL US GAAP Taxonomies v1.0
37. top level of a tree
Name
Label relationships file
Root
Render or rendering
38. Defines XBRL elements and their attributes
Complex Element Definition
Group or relationship group
Element names file
Presentation LinkBase
39. File containing only calculation relationships
Type or data type
Common Aggregate Components Schema
Calculation relationships file
Linkbase
40. XML file that contains business reporting information
Instance or instance document
decimals="INF" or decimals="2"
Label relationships file
SEC
41. calculation relationship attribute
Simple Element Definition
Weight
Name
Concept
42. Process an instance document into a layout that facilitates readability and understanding of its contents
Label type
XBRL Specification 2.1
Render or rendering
Standard label
43. Defines the organizational relationships of elements using parent-child heirarchies
Context information
Presentations relationships file
Label relationships file
Complex Element Definition
44. Reusable data components - that can be used as needed in each of the UBL documents
Integer
Predefined UBL elements
Scripting Code elements
FRTA
45. Attribute of a monetary item type
Balance
Root
Extension taxonomy
StyleSheet
46. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Element names file
Scripting Code elements
Calculation relationships file
47. Data type indicatign the element is stated in whole numbers
Root
Integer
schemaRef
XSLT
48. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Schema
DTS
Presentation LinkBase
Scripting Code elements
49. Determining the elements that correspond to lines and columns in a financial statement
Element
Reference relationships file
Mapping
Render or rendering
50. Occurence in an instance document
Fact
Caculation LinkBase
UBL
Tag