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. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Group or relationship group
XBRL
Taxonomy
2. Detailed description of XML syntax
XBRL specification
Unit of measure
FRTA
Fact
3. Defines elements and relationships; schema for a particular reporting group
SEC
XBRL Taxonomy
Presentation relationships
Simple Element Definition
4. Value that isn't specifically provided - but could be calculated
Element definition
XSLT
Imputed value
Context
5. XBRL components
XLink
Group or relationship group
Element
Presentation LinkBase
6. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Presentation LinkBase
Validation
Difference between US-GAAP & IFRS GAAP is rules based
Scripting Code elements
7. Extensible business reporting language - vocabulary used for financial reporting.
Line item
Calculation relationships
FRTA
XBRL
8. Guides the creation and use of taxonomies by presenting a recommended design architecture
Fact
Common Basic Components Schema
schemaRef
FRTA
9. File containing only calculation relationships
Scripting Code elements
Presentation LinkBase
Calculation relationships file
Label relationships file
10. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Presentation LinkBase
Line item
Standard label
11. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Weight
Difference between US-GAAP & IFRS GAAP is rules based
Caculation LinkBase
Presentation relationships
12. calculation relationship attribute
Common Basic Components Schema
XBRL Instance Document .xml
Weight
schemaRef
13. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
Decimal
Taxonomy
Presentation relationships
14. Attribute of a monetary item type
Balance
Standard label
IFRS Instance Document
Abstract
15. XBRL technical term for element
Validation
Concept
StyleSheet
Schema
16. Process of checking that instance documents meet the rules of XBRL specification
Calculation relationships
Validation
XBRL Taxonomy
Linkbase
17. IFRS is principles based
Render or rendering
Difference between US-GAAP & IFRS GAAP is rules based
decimals="INF" or decimals="2"
Element definition
18. Same structure as XBRL Instance; different Taxonomy
IFRS Instance Document
Schema
Label relationships file
SEC Extension Taxonomy
19. Native XML language for processing XML documents into other forms - a template matching language
XML (Extensible markup language)
XSLT
Hypercube
Mapping
20. Highest level of parent child heirarchy used to categorize item relationships
Tag
Scripting Code elements
Label relationships file
Group or relationship group
21. Declares Name - Type and Structure (sequence)
Abstract
Hypercube
Complex Element Definition
Linkbase
22. Determining the elements that correspond to lines and columns in a financial statement
UBL
Abstract
Scripting Code elements
Mapping
23. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
decimals="INF" or decimals="2"
SEC Extension Taxonomy
Attribute
Complex Element Definition
24. Formatting instructions for data in the instance document
Period type
Label type
Root
StyleSheet
25. Defines XBRL elements and their attributes
Type or data type
Element names file
Common Aggregate Components Schema
Fact
26. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Unit of measure
Period type
XLink
Abstract
27. The facts in a instance document are surrounded by the ________(entity - time period - currency)
FRTA
Hierarchy
XBRL Instance Document .xml
Context information
28. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Reference relationships file
Label type
Common Basic Components Schema
Presentation relationships
29. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Render or rendering
SEC
Mapping
XML (Extensible markup language)
30. Defines Complex (Parent) Elements
Fact
decimals="INF" or decimals="2"
Common Aggregate Components Schema
Caculation LinkBase
31. Reusable data components - that can be used as needed in each of the UBL documents
XBRL Specification 2.1
Tag
Imputed value
Predefined UBL elements
32. Follows link:linkbaseRef
Element
Item
Context information
link:roleType
33. Remove a parent-child relationship - just made ineffectual
Taxonomy
Complex Element Definition
Label
Suppress
34. kind of element
Item
XBRL specification
Element names file
StyleSheet
35. Elements that appear on the rows of a table
Common Basic Components Schema
Element
Calculation relationships
Line item
36. Attribute of an element that reflects whether it is reported as an instant or duration time period
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
Hierarchy
Period type
37. Used to associate labes to elements
Label type
XBRL US GAAP Taxonomies v1.0
Label relationships file
StyleSheet
38. Multideminsional table
Line item
Hypercube
XBRL Instance Document .xml
Decimal
39. XBRL technical term for a relationships file
XLink
SEC
Linkbase
Render or rendering
40. Uses attributes to describe relationships between elements
Difference between US-GAAP & IFRS GAAP is rules based
XLink
Hypercube
Scripting Code elements
41. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
link:roleType
Root
Concept
42. Distinguishing name for each distinct element
Label type
Presentations relationships file
Integer
Common Aggregate Components Schema
43. Defines the organizational relationships of elements using parent-child heirarchies
Presentation LinkBase
XLink
Reference relationships file
Presentations relationships file
44. Property of an element
Common Basic Components Schema
Complex Element Definition
Attribute
Scripting Code elements
45. Describes a unit of data in an instance document // to apply markup to an instance document
Element names file
XBRL Instance Document .xml
link:roleType
Tag
46. Units in which numeric items have been measured
Label relationships file
Validation
Unit of measure
link:roleType
47. XSLTA method of presenting the data in an instance document
SEC Extension Taxonomy
Prefix or namespace prefix
Presentation LinkBase
Hypercube
48. Define the type of data to be tagged with the element name
Type or data type
Suppress
Validation
Concept
49. Report specific information required by XBRL
Context
Presentation relationships
Prefix or namespace prefix
Unit of measure
50. shorthand sequence of letter for a namespace
Common Aggregate Components Schema
Taxonomy
Prefix or namespace prefix
Type or data type