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