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