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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 a monetary item type
Element definition
XML (Extensible markup language)
Scripting Code elements
Balance
2. Highest level of parent child heirarchy used to categorize item relationships
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
Group or relationship group
Caculation LinkBase
3. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XBRL Instance Document .xml
Context information
Hierarchy
Element definition
4. XSLTA method of presenting the data in an instance document
XBRL Taxonomy
Name
Presentation LinkBase
Element
5. Additive relationships netween numeric items expressed as parent-child heirarchies
Context
Hierarchy
XSLT
Calculation relationships
6. Associates references with authoritative literature with elements
XBRL Taxonomy
Reference relationships file
SEC
Calculation relationships
7. Default label for an element
Concept
Extension taxonomy
schemaRef
Standard label
8. Declares Name - Type and Structure (sequence)
Caculation LinkBase
IFRS Instance Document
Predefined UBL elements
Complex Element Definition
9. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Attribute
Context information
Line item
10. Define the type of data to be tagged with the element name
XBRL Specification 2.1
Type or data type
Unit of measure
XBRL Taxonomy
11. Elements that appear on the rows of a table
Schema
Element names file
Predefined UBL elements
Line item
12. Multideminsional table
Hypercube
XBRL Instance Document .xml
Common Basic Components Schema
XML (Extensible markup language)
13. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Period type
Fact
Abstract
Linkbase
14. Units in which numeric items have been measured
Decimal
Schema
Fact
Unit of measure
15. File containing only calculation relationships
Balance
Integer
Weight
Calculation relationships file
16. Occurence in an instance document
Complex Element Definition
Element names file
Fact
Attribute
17. Human readable description of a reporting concept
Element definition
Predefined UBL elements
Instance or instance document
Group or relationship group
18. Formatting instructions for data in the instance document
Common Aggregate Components Schema
FRTA
Taxonomy
StyleSheet
19. Used to associate labes to elements
Decimal
Label relationships file
Weight
Caculation LinkBase
20. Used to express and navigate relationships
Label type
Validation
Hierarchy
Tag
21. Attribute of an element that reflects whether it is reported as an instant or duration time period
Taxonomy
Element definition
Simple Element Definition
Period type
22. Data type indicatign the element is stated in whole numbers
Caculation LinkBase
Validation
Integer
Line item
23. Defines Complex (Parent) Elements
Element definition
Complex Element Definition
Tag
Common Aggregate Components Schema
24. Guides the creation and use of taxonomies by presenting a recommended design architecture
XLink
FRTA
Hierarchy
Imputed value
25. Discoverable Taxonomy Set
DTS
Element names file
Linkbase
Context
26. Uses attributes to describe relationships between elements
DTS
Decimal
XBRL
XLink
27. Decimal attribute for "accurate value"
Fact
decimals="INF" or decimals="2"
Tag
Presentation LinkBase
28. Process an instance document into a layout that facilitates readability and understanding of its contents
Type or data type
Render or rendering
XSLT
Root
29. Follows link:linkbaseRef
Attribute
link:roleType
Reference relationships file
Unit of measure
30. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Period type
Calculation relationships file
Item
31. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Prefix or namespace prefix
Weight
Group or relationship group
32. Defines XBRL elements and their attributes
Element names file
link:roleType
XBRL Specification 2.1
Hierarchy
33. Process of checking that instance documents meet the rules of XBRL specification
Difference between US-GAAP & IFRS GAAP is rules based
Validation
Simple Element Definition
Integer
34. technical term for an element declaration file
Schema
Concept
Weight
Abstract
35. kind of element
Scripting Code elements
IFRS Instance Document
Reference relationships file
Item
36. Allows users to add to a published taxonomy to define new elements
Difference between US-GAAP & IFRS GAAP is rules based
Mapping
Extension taxonomy
Predefined UBL elements
37. Report specific information required by XBRL
Group or relationship group
Context
Instance or instance document
Root
38. XBRL components
Element
Type or data type
XBRL US GAAP Taxonomies v1.0
decimals="INF" or decimals="2"
39. Human readable name for an element
Presentation LinkBase
Label
DTS
schemaRef
40. Declares Name and Type: string - integer - date and decimal
Label
Group or relationship group
Simple Element Definition
UBL
41. shorthand sequence of letter for a namespace
Caculation LinkBase
Prefix or namespace prefix
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Taxonomy
42. Distinguishing name for each distinct element
Standard label
Line item
Label type
Scripting Code elements
43. Determining the elements that correspond to lines and columns in a financial statement
Imputed value
Mapping
Group or relationship group
XBRL Taxonomy
44. XBRL technical term for element
Schema
Concept
Standard label
Common Aggregate Components Schema
45. Unique identifier of an element in a taxonomy
Name
Element names file
Standard label
Simple Element Definition
46. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Common Basic Components Schema
Tag
Item
SEC Extension Taxonomy
47. A meta-language used to create vocabularies such as XBRL and UBL
Reference relationships file
Instance or instance document
XML (Extensible markup language)
decimals="INF" or decimals="2"
48. Describes a unit of data in an instance document // to apply markup to an instance document
XBRL Taxonomy
Calculation relationships file
Tag
Unit of measure
49. Property of an element
Context
Attribute
Label
Name
50. Defines Simple Elements and Complex (attribute Elements)
SEC Extension Taxonomy
Type or data type
UBL
Common Basic Components Schema