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