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