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