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