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. Report specific information required by XBRL
Type or data type
Attribute
Context
Label
2. Value that isn't specifically provided - but could be calculated
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
Group or relationship group
Presentation LinkBase
3. Process an instance document into a layout that facilitates readability and understanding of its contents
Line item
Imputed value
Common Basic Components Schema
Render or rendering
4. Declares Name and Type: string - integer - date and decimal
Scripting Code elements
StyleSheet
Context information
Simple Element Definition
5. Default label for an element
Standard label
Caculation LinkBase
Context
Simple Element Definition
6. Property of an element
Simple Element Definition
Presentation relationships
Mapping
Attribute
7. Describes a unit of data in an instance document // to apply markup to an instance document
Imputed value
Tag
Prefix or namespace prefix
Concept
8. Same structure as XBRL Instance; different Taxonomy
Context
StyleSheet
Linkbase
IFRS Instance Document
9. Multideminsional table
Label
Element definition
Hypercube
Element names file
10. Elements that appear on the rows of a table
Presentation LinkBase
Presentations relationships file
Period type
Line item
11. XBRL technical term for element
SEC
Prefix or namespace prefix
Concept
XBRL
12. Used to express and navigate relationships
Hierarchy
Weight
XBRL Taxonomy
Element names file
13. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XSLT
Label
XLink
Presentation relationships
14. Decimal attribute for "accurate value"
Element definition
decimals="INF" or decimals="2"
XBRL Taxonomy
Weight
15. A meta-language used to create vocabularies such as XBRL and UBL
Item
Common Basic Components Schema
Period type
XML (Extensible markup language)
16. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Abstract
Context information
Caculation LinkBase
XBRL
17. Declares Name - Type and Structure (sequence)
Linkbase
Complex Element Definition
Prefix or namespace prefix
XLink
18. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Tag
XML (Extensible markup language)
XLink
19. Human readable name for an element
Label
Element names file
Fact
Attribute
20. Defines the organizational relationships of elements using parent-child heirarchies
link:roleType
Validation
Element
Presentations relationships file
21. technical term for an element declaration file
schemaRef
Presentation relationships
Hypercube
Schema
22. XBRL technical term for a relationships file
Render or rendering
Root
Linkbase
Simple Element Definition
23. Native XML language for processing XML documents into other forms - a template matching language
Validation
XSLT
Predefined UBL elements
Item
24. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Context
Instance or instance document
link:roleType
25. Additive relationships netween numeric items expressed as parent-child heirarchies
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Complex Element Definition
Calculation relationships
26. Attribute of an element that reflects whether it is reported as an instant or duration time period
Common Basic Components Schema
Root
Abstract
Period type
27. Defines Complex (Parent) Elements
Label type
SEC
Suppress
Common Aggregate Components Schema
28. calculation relationship attribute
Weight
Mapping
Line item
Root
29. Human readable description of a reporting concept
Name
Element definition
Render or rendering
Abstract
30. Units in which numeric items have been measured
Context
schemaRef
Unit of measure
Line item
31. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Calculation relationships
Taxonomy
link:roleType
Decimal
32. XSLTA method of presenting the data in an instance document
Period type
SEC
Decimal
Presentation LinkBase
33. Occurence in an instance document
Taxonomy
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
Fact
34. Follows link:linkbaseRef
link:roleType
decimals="INF" or decimals="2"
Context information
Attribute
35. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Concept
Schema
Label relationships file
Scripting Code elements
36. Discoverable Taxonomy Set
Complex Element Definition
DTS
StyleSheet
Common Basic Components Schema
37. Extensible business reporting language - vocabulary used for financial reporting.
XBRL Instance Document .xml
Label type
Validation
XBRL
38. Associates references with authoritative literature with elements
Common Basic Components Schema
XBRL US GAAP Taxonomies v1.0
Reference relationships file
Attribute
39. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Attribute
Tag
schemaRef
Context
40. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Line item
Label type
Linkbase
41. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Extension taxonomy
XML (Extensible markup language)
Taxonomy
SEC
42. Unique identifier of an element in a taxonomy
Caculation LinkBase
Difference between US-GAAP & IFRS GAAP is rules based
XML (Extensible markup language)
Name
43. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Attribute
Instance or instance document
Type or data type
44. Footnote Disclosures Tagging found in ______.
Attribute
Simple Element Definition
XBRL Instance Document .xml
decimals="INF" or decimals="2"
45. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC
Taxonomy
Item
SEC Extension Taxonomy
46. taxonomies for companies that report using US GAAP
IFRS Instance Document
Standard label
XBRL US GAAP Taxonomies v1.0
Line item
47. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Common Basic Components Schema
Element definition
XSLT
48. Detailed description of XML syntax
Complex Element Definition
Linkbase
Label type
XBRL specification
49. Remove a parent-child relationship - just made ineffectual
Validation
Presentation LinkBase
Suppress
Label type
50. kind of element
Context
Balance
Item
Predefined UBL elements