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