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. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Group or relationship group
Context information
Attribute
SEC Extension Taxonomy
2. taxonomies for companies that report using US GAAP
Complex Element Definition
Type or data type
XBRL US GAAP Taxonomies v1.0
Extension taxonomy
3. Distinguishing name for each distinct element
Fact
Label type
Difference between US-GAAP & IFRS GAAP is rules based
Context information
4. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Decimal
Integer
Calculation relationships
Scripting Code elements
5. top level of a tree
Hierarchy
Root
Caculation LinkBase
SEC Extension Taxonomy
6. Vocabulary used for business documents.
DTS
Decimal
Presentation LinkBase
UBL
7. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XLink
XBRL Specification 2.1
XBRL US GAAP Taxonomies v1.0
8. Property of an element
Attribute
Caculation LinkBase
Predefined UBL elements
Render or rendering
9. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Context
IFRS Instance Document
Context information
10. File containing only calculation relationships
Calculation relationships file
XBRL Taxonomy
Instance or instance document
Root
11. Follows link:linkbaseRef
Context information
Caculation LinkBase
link:roleType
Taxonomy
12. Declares Name - Type and Structure (sequence)
Complex Element Definition
Presentation relationships
Simple Element Definition
XBRL
13. Native XML language for processing XML documents into other forms - a template matching language
Attribute
Common Basic Components Schema
XSLT
FRTA
14. calculation relationship attribute
Mapping
link:roleType
Schema
Weight
15. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
Item
Caculation LinkBase
SEC
16. Report specific information required by XBRL
DTS
XBRL Specification 2.1
Root
Context
17. Additive relationships netween numeric items expressed as parent-child heirarchies
Attribute
Calculation relationships
Imputed value
Hierarchy
18. Used to associate labes to elements
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
decimals="INF" or decimals="2"
Label relationships file
19. kind of element
Item
Calculation relationships
Attribute
Label
20. Uses attributes to describe relationships between elements
Simple Element Definition
Period type
XLink
Integer
21. Defines elements and relationships; schema for a particular reporting group
XBRL US GAAP Taxonomies v1.0
Presentation LinkBase
Validation
XBRL Taxonomy
22. Data type indicatign the element is stated in whole numbers
Abstract
UBL
Hierarchy
Integer
23. Highest level of parent child heirarchy used to categorize item relationships
Group or relationship group
Taxonomy
Item
Element names file
24. Elements that appear on the rows of a table
Label type
Element
Hierarchy
Line item
25. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Balance
Element
Taxonomy
Name
26. Used to express and navigate relationships
Item
Hierarchy
Instance or instance document
Decimal
27. Human readable name for an element
XLink
link:roleType
Label
Extension taxonomy
28. Describes a unit of data in an instance document // to apply markup to an instance document
Suppress
Scripting Code elements
Tag
Presentation LinkBase
29. Formatting instructions for data in the instance document
XLink
StyleSheet
Predefined UBL elements
Suppress
30. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Balance
Decimal
Abstract
31. Express the number of decimal places
DTS
Label relationships file
Decimal
Root
32. Human readable description of a reporting concept
Imputed value
Element definition
Concept
XLink
33. XML file that contains business reporting information
XBRL US GAAP Taxonomies v1.0
Hypercube
Root
Instance or instance document
34. Defines Simple Elements and Complex (attribute Elements)
XBRL Specification 2.1
Name
Common Basic Components Schema
Calculation relationships
35. Unique identifier of an element in a taxonomy
Name
Fact
Presentation relationships
XBRL Taxonomy
36. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Difference between US-GAAP & IFRS GAAP is rules based
FRTA
Context information
schemaRef
37. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Common Basic Components Schema
Presentation relationships
Schema
Unit of measure
38. Default label for an element
decimals="INF" or decimals="2"
XBRL Specification 2.1
Weight
Standard label
39. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Label type
Element names file
XBRL Instance Document .xml
Context information
40. XBRL components
Element
Element definition
Item
Prefix or namespace prefix
41. Discoverable Taxonomy Set
DTS
Calculation relationships file
UBL
Attribute
42. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Predefined UBL elements
Schema
Standard label
43. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Reference relationships file
XBRL Taxonomy
Item
44. Define the type of data to be tagged with the element name
XLink
Element definition
Attribute
Type or data type
45. Remove a parent-child relationship - just made ineffectual
Abstract
Suppress
IFRS Instance Document
Element
46. Occurence in an instance document
Label relationships file
FRTA
Presentation LinkBase
Fact
47. shorthand sequence of letter for a namespace
SEC Extension Taxonomy
Item
Abstract
Prefix or namespace prefix
48. Defines XBRL elements and their attributes
Complex Element Definition
Suppress
Reference relationships file
Element names file
49. Value that isn't specifically provided - but could be calculated
Element names file
Imputed value
Common Aggregate Components Schema
Item
50. Same structure as XBRL Instance; different Taxonomy
Presentation relationships
Tag
IFRS Instance Document
Balance