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