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