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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. calculation relationship attribute
Period type
Weight
Element definition
Presentation relationships
2. Define the type of data to be tagged with the element name
Type or data type
Common Basic Components Schema
Attribute
Validation
3. Footnote Disclosures Tagging found in ______.
Label type
XBRL Instance Document .xml
Type or data type
SEC Extension Taxonomy
4. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Balance
Instance or instance document
XML (Extensible markup language)
5. Formatting instructions for data in the instance document
XLink
StyleSheet
schemaRef
link:roleType
6. Defines XBRL elements and their attributes
SEC
Element names file
Abstract
Calculation relationships file
7. Declares Name - Type and Structure (sequence)
Integer
Concept
Type or data type
Complex Element Definition
8. Elements that appear on the rows of a table
Complex Element Definition
Line item
Presentation LinkBase
Unit of measure
9. Guides the creation and use of taxonomies by presenting a recommended design architecture
Period type
Schema
XSLT
FRTA
10. Vocabulary used for business documents.
Validation
XSLT
Caculation LinkBase
UBL
11. Report specific information required by XBRL
Common Aggregate Components Schema
Group or relationship group
link:roleType
Context
12. XBRL technical term for a relationships file
UBL
Linkbase
Calculation relationships file
Element definition
13. XBRL technical term for element
Taxonomy
Tag
Calculation relationships
Concept
14. Multideminsional table
Fact
Hypercube
Instance or instance document
Presentation LinkBase
15. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Hypercube
Name
Schema
16. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Line item
SEC
Label relationships file
Element
17. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Balance
Tag
Abstract
Taxonomy
18. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
StyleSheet
Calculation relationships
SEC
19. Allows users to add to a published taxonomy to define new elements
DTS
Extension taxonomy
Calculation relationships file
Decimal
20. Defines Complex (Parent) Elements
Common Aggregate Components Schema
UBL
Context
Taxonomy
21. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Predefined UBL elements
Tag
schemaRef
XBRL Taxonomy
22. Express the number of decimal places
Reference relationships file
link:roleType
Decimal
Complex Element Definition
23. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
FRTA
Standard label
Tag
24. Defines Simple Elements and Complex (attribute Elements)
Presentation LinkBase
XBRL Instance Document .xml
Common Basic Components Schema
Context information
25. Associates references with authoritative literature with elements
Reference relationships file
Context
Concept
Hierarchy
26. Uses attributes to describe relationships between elements
Tag
Schema
Presentations relationships file
XLink
27. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Hierarchy
Scripting Code elements
Presentation relationships
Label type
28. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Reference relationships file
Abstract
FRTA
Decimal
29. Follows link:linkbaseRef
Difference between US-GAAP & IFRS GAAP is rules based
DTS
Calculation relationships
link:roleType
30. kind of element
Abstract
Item
Simple Element Definition
Predefined UBL elements
31. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Common Aggregate Components Schema
Scripting Code elements
decimals="INF" or decimals="2"
Caculation LinkBase
32. Discoverable Taxonomy Set
Render or rendering
DTS
XLink
Validation
33. Attribute of a monetary item type
Common Aggregate Components Schema
Concept
Line item
Balance
34. Highest level of parent child heirarchy used to categorize item relationships
StyleSheet
Name
Group or relationship group
Presentations relationships file
35. Process of checking that instance documents meet the rules of XBRL specification
Element definition
Validation
Balance
Reference relationships file
36. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
XBRL Instance Document .xml
link:roleType
XBRL Specification 2.1
37. Used to associate labes to elements
Integer
Label relationships file
Complex Element Definition
Linkbase
38. Determining the elements that correspond to lines and columns in a financial statement
Element definition
Hierarchy
Mapping
Fact
39. Distinguishing name for each distinct element
XML (Extensible markup language)
Presentation relationships
Label type
Instance or instance document
40. Property of an element
Calculation relationships
Attribute
StyleSheet
Label
41. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
XBRL Taxonomy
XBRL
Name
42. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Label
XBRL Specification 2.1
Element names file
43. File containing only calculation relationships
SEC
XBRL Taxonomy
DTS
Calculation relationships file
44. XML file that contains business reporting information
Integer
Simple Element Definition
decimals="INF" or decimals="2"
Instance or instance document
45. Reusable data components - that can be used as needed in each of the UBL documents
XBRL specification
XBRL US GAAP Taxonomies v1.0
Predefined UBL elements
Abstract
46. shorthand sequence of letter for a namespace
XBRL Specification 2.1
Suppress
Prefix or namespace prefix
SEC
47. Data type indicatign the element is stated in whole numbers
Integer
Extension taxonomy
Unit of measure
Instance or instance document
48. Decimal attribute for "accurate value"
Label
Simple Element Definition
Calculation relationships file
decimals="INF" or decimals="2"
49. top level of a tree
Validation
Taxonomy
XLink
Root
50. Native XML language for processing XML documents into other forms - a template matching language
XSLT
Element
link:roleType
Suppress