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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. Formatting instructions for data in the instance document
Root
Attribute
StyleSheet
Validation
2. Defines Complex (Parent) Elements
Root
Common Aggregate Components Schema
StyleSheet
Label
3. Vocabulary used for business documents.
UBL
Concept
Standard label
Simple Element Definition
4. Guides the creation and use of taxonomies by presenting a recommended design architecture
Name
XLink
schemaRef
FRTA
5. Declares Name and Type: string - integer - date and decimal
Element names file
Common Basic Components Schema
Simple Element Definition
Instance or instance document
6. Same structure as XBRL Instance; different Taxonomy
Label relationships file
Type or data type
Taxonomy
IFRS Instance Document
7. Attribute of an element that reflects whether it is reported as an instant or duration time period
Balance
Period type
Taxonomy
Caculation LinkBase
8. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Abstract
XML (Extensible markup language)
Schema
9. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
decimals="INF" or decimals="2"
Presentation relationships
Suppress
10. kind of element
Root
IFRS Instance Document
SEC
Item
11. Declares Name - Type and Structure (sequence)
FRTA
StyleSheet
Element definition
Complex Element Definition
12. XBRL technical term for element
Weight
XBRL US GAAP Taxonomies v1.0
Concept
Render or rendering
13. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Weight
Suppress
Attribute
14. Remove a parent-child relationship - just made ineffectual
IFRS Instance Document
UBL
XBRL
Suppress
15. Additive relationships netween numeric items expressed as parent-child heirarchies
XSLT
Hierarchy
Calculation relationships
Common Basic Components Schema
16. Express the number of decimal places
XBRL
DTS
XLink
Decimal
17. Human readable name for an element
Label
Validation
Reference relationships file
Attribute
18. Follows link:linkbaseRef
Group or relationship group
UBL
link:roleType
Presentation LinkBase
19. XML file that contains business reporting information
Balance
Context information
Instance or instance document
Element names file
20. Used to express and navigate relationships
Element
Standard label
Presentation relationships
Hierarchy
21. top level of a tree
Root
Element definition
XBRL
Presentation LinkBase
22. File containing only calculation relationships
XBRL Instance Document .xml
Calculation relationships file
XBRL US GAAP Taxonomies v1.0
Attribute
23. Elements that appear on the rows of a table
Line item
Label
Balance
schemaRef
24. Detailed description of XML syntax
Balance
XBRL specification
decimals="INF" or decimals="2"
Render or rendering
25. Distinguishing name for each distinct element
Label type
SEC Extension Taxonomy
decimals="INF" or decimals="2"
Unit of measure
26. Human readable description of a reporting concept
Group or relationship group
Predefined UBL elements
Element
Element definition
27. taxonomies for companies that report using US GAAP
Predefined UBL elements
XBRL US GAAP Taxonomies v1.0
Schema
Common Basic Components Schema
28. Extensible business reporting language - vocabulary used for financial reporting.
Decimal
XBRL
Suppress
Taxonomy
29. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
SEC
Caculation LinkBase
Label type
30. Unique identifier of an element in a taxonomy
Linkbase
Predefined UBL elements
Name
XLink
31. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Group or relationship group
XBRL Specification 2.1
Scripting Code elements
Instance or instance document
32. Highest level of parent child heirarchy used to categorize item relationships
Root
Hypercube
Item
Group or relationship group
33. Defines Simple Elements and Complex (attribute Elements)
SEC Extension Taxonomy
Label type
Common Basic Components Schema
Presentation relationships
34. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
XBRL US GAAP Taxonomies v1.0
Render or rendering
Tag
Caculation LinkBase
35. Native XML language for processing XML documents into other forms - a template matching language
XSLT
XBRL
Hypercube
Scripting Code elements
36. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Period type
IFRS Instance Document
Presentation relationships
Calculation relationships file
37. Allows users to add to a published taxonomy to define new elements
XBRL specification
Extension taxonomy
DTS
Calculation relationships file
38. Attribute of a monetary item type
Type or data type
Balance
Calculation relationships
Caculation LinkBase
39. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Prefix or namespace prefix
Calculation relationships
XBRL US GAAP Taxonomies v1.0
40. Defines XBRL elements and their attributes
Integer
Calculation relationships file
Element names file
Balance
41. Decimal attribute for "accurate value"
Schema
StyleSheet
FRTA
decimals="INF" or decimals="2"
42. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Fact
link:roleType
Label type
43. Discoverable Taxonomy Set
FRTA
DTS
Item
XLink
44. calculation relationship attribute
Weight
Schema
Hypercube
XBRL Taxonomy
45. XBRL technical term for a relationships file
IFRS Instance Document
Group or relationship group
Mapping
Linkbase
46. Process an instance document into a layout that facilitates readability and understanding of its contents
Attribute
Extension taxonomy
Caculation LinkBase
Render or rendering
47. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Reference relationships file
Common Aggregate Components Schema
Item
48. Default label for an element
Standard label
schemaRef
Line item
Predefined UBL elements
49. Defines the organizational relationships of elements using parent-child heirarchies
Presentations relationships file
Label relationships file
IFRS Instance Document
Hypercube
50. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Period type
Context information
SEC Extension Taxonomy
Caculation LinkBase
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