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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. Data type indicatign the element is stated in whole numbers
Simple Element Definition
Name
Integer
Period type
2. Occurence in an instance document
Label
Attribute
Fact
Label relationships file
3. Define the type of data to be tagged with the element name
Imputed value
Type or data type
SEC Extension Taxonomy
XBRL Instance Document .xml
4. Property of an element
Attribute
Imputed value
Calculation relationships file
Line item
5. Remove a parent-child relationship - just made ineffectual
IFRS Instance Document
Presentation LinkBase
Balance
Suppress
6. shorthand sequence of letter for a namespace
Calculation relationships
Unit of measure
Prefix or namespace prefix
Reference relationships file
7. Formatting instructions for data in the instance document
StyleSheet
Name
Predefined UBL elements
UBL
8. Used to express and navigate relationships
Difference between US-GAAP & IFRS GAAP is rules based
Hierarchy
SEC
IFRS Instance Document
9. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentation LinkBase
Caculation LinkBase
Label
Difference between US-GAAP & IFRS GAAP is rules based
10. XBRL technical term for element
Concept
Element names file
Period type
Linkbase
11. Process an instance document into a layout that facilitates readability and understanding of its contents
Render or rendering
Presentation relationships
Group or relationship group
Common Basic Components Schema
12. Allows users to add to a published taxonomy to define new elements
Integer
Linkbase
Extension taxonomy
XBRL Taxonomy
13. Reusable data components - that can be used as needed in each of the UBL documents
Item
Predefined UBL elements
Caculation LinkBase
Hypercube
14. XML file that contains business reporting information
DTS
Instance or instance document
Presentations relationships file
Predefined UBL elements
15. Vocabulary used for business documents.
Weight
link:roleType
Suppress
UBL
16. Units in which numeric items have been measured
Root
XBRL US GAAP Taxonomies v1.0
Unit of measure
Concept
17. A meta-language used to create vocabularies such as XBRL and UBL
Calculation relationships file
XML (Extensible markup language)
Group or relationship group
Calculation relationships
18. XBRL components
Hierarchy
Presentations relationships file
link:roleType
Element
19. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Common Aggregate Components Schema
schemaRef
Schema
20. Follows link:linkbaseRef
Type or data type
Suppress
Period type
link:roleType
21. Human readable name for an element
Instance or instance document
Attribute
Label
XBRL specification
22. technical term for an element declaration file
Decimal
Standard label
Weight
Schema
23. Attribute of a monetary item type
StyleSheet
Taxonomy
DTS
Balance
24. Decimal attribute for "accurate value"
Group or relationship group
Line item
Name
decimals="INF" or decimals="2"
25. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Context
Calculation relationships file
Complex Element Definition
schemaRef
26. Used to associate labes to elements
Balance
Line item
Label relationships file
Label type
27. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Period type
Extension taxonomy
Context
Taxonomy
28. Defines the organizational relationships of elements using parent-child heirarchies
Standard label
Balance
XBRL US GAAP Taxonomies v1.0
Presentations relationships file
29. Express the number of decimal places
FRTA
Decimal
Balance
SEC
30. Multideminsional table
Complex Element Definition
Validation
Render or rendering
Hypercube
31. Unique identifier of an element in a taxonomy
Name
Extension taxonomy
Period type
Group or relationship group
32. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Name
Context information
IFRS Instance Document
link:roleType
33. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Linkbase
decimals="INF" or decimals="2"
Integer
34. calculation relationship attribute
Weight
Common Aggregate Components Schema
Predefined UBL elements
Imputed value
35. Defines XBRL elements and their attributes
decimals="INF" or decimals="2"
XBRL Specification 2.1
Element names file
Label type
36. File containing only calculation relationships
Label type
Label relationships file
Calculation relationships file
Presentation LinkBase
37. Rules and Syntax for XBRL Instance Documents and Taxonomies
Linkbase
XBRL Specification 2.1
Group or relationship group
Context
38. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
XBRL Specification 2.1
Type or data type
Difference between US-GAAP & IFRS GAAP is rules based
39. Process of checking that instance documents meet the rules of XBRL specification
XBRL
Weight
Root
Validation
40. taxonomies for companies that report using US GAAP
Extension taxonomy
Concept
Context information
XBRL US GAAP Taxonomies v1.0
41. Defines Simple Elements and Complex (attribute Elements)
Taxonomy
Element
Type or data type
Common Basic Components Schema
42. Detailed description of XML syntax
Concept
Type or data type
XBRL specification
XSLT
43. Same structure as XBRL Instance; different Taxonomy
Predefined UBL elements
Element
Caculation LinkBase
IFRS Instance Document
44. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Concept
Abstract
Label relationships file
schemaRef
45. kind of element
Weight
Group or relationship group
Item
Element
46. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Integer
XBRL Taxonomy
Standard label
47. Declares Name - Type and Structure (sequence)
Complex Element Definition
Attribute
Root
Mapping
48. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Tag
Hypercube
Presentation relationships
Standard label
49. Elements that appear on the rows of a table
Prefix or namespace prefix
Linkbase
FRTA
Line item
50. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Common Aggregate Components Schema
Group or relationship group
Presentation LinkBase