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