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