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. Elements that appear on the rows of a table
Instance or instance document
XBRL
Line item
Difference between US-GAAP & IFRS GAAP is rules based
2. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Calculation relationships
UBL
Unit of measure
3. Multideminsional table
Label type
Hypercube
Common Basic Components Schema
Standard label
4. Formatting instructions for data in the instance document
link:roleType
XBRL US GAAP Taxonomies v1.0
Linkbase
StyleSheet
5. Describes a unit of data in an instance document // to apply markup to an instance document
Complex Element Definition
Reference relationships file
Tag
Item
6. IFRS is principles based
Context information
Difference between US-GAAP & IFRS GAAP is rules based
Common Aggregate Components Schema
SEC Extension Taxonomy
7. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Period type
Complex Element Definition
Type or data type
8. Human readable name for an element
XBRL Taxonomy
Decimal
Label
Label relationships file
9. Defines Simple Elements and Complex (attribute Elements)
Balance
Label relationships file
Common Basic Components Schema
XML (Extensible markup language)
10. Attribute of a monetary item type
Abstract
Simple Element Definition
Balance
SEC Extension Taxonomy
11. XBRL technical term for element
Concept
Name
DTS
XBRL
12. Defines Complex (Parent) Elements
Integer
Context information
Common Aggregate Components Schema
Imputed value
13. XBRL components
Common Basic Components Schema
Element
XBRL
Label type
14. Default label for an element
decimals="INF" or decimals="2"
Linkbase
schemaRef
Standard label
15. Declares Name - Type and Structure (sequence)
Fact
XSLT
Complex Element Definition
SEC Extension Taxonomy
16. Value that isn't specifically provided - but could be calculated
Instance or instance document
Validation
Prefix or namespace prefix
Imputed value
17. Rules and Syntax for XBRL Instance Documents and Taxonomies
XBRL Specification 2.1
Weight
Context information
Name
18. Footnote Disclosures Tagging found in ______.
Simple Element Definition
XBRL Instance Document .xml
Render or rendering
Tag
19. Defines the organizational relationships of elements using parent-child heirarchies
Scripting Code elements
Presentations relationships file
Validation
Presentation relationships
20. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Hierarchy
Taxonomy
Suppress
Predefined UBL elements
21. Discoverable Taxonomy Set
Hierarchy
XBRL Instance Document .xml
DTS
Root
22. XSLTA method of presenting the data in an instance document
Presentation LinkBase
Label relationships file
XBRL Specification 2.1
Simple Element Definition
23. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Unit of measure
SEC Extension Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Element definition
24. Defines XBRL elements and their attributes
SEC Extension Taxonomy
XBRL Instance Document .xml
Element names file
Linkbase
25. kind of element
XBRL Taxonomy
Item
Difference between US-GAAP & IFRS GAAP is rules based
Extension taxonomy
26. Detailed description of XML syntax
UBL
Decimal
XBRL specification
IFRS Instance Document
27. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context information
Mapping
Abstract
Presentation relationships
28. Extensible business reporting language - vocabulary used for financial reporting.
Suppress
Difference between US-GAAP & IFRS GAAP is rules based
XBRL
schemaRef
29. Uses attributes to describe relationships between elements
Item
XLink
DTS
Common Aggregate Components Schema
30. Used to express and navigate relationships
Hierarchy
Attribute
Label relationships file
Concept
31. Unique identifier of an element in a taxonomy
Name
XSLT
Prefix or namespace prefix
Type or data type
32. Attribute of an element that reflects whether it is reported as an instant or duration time period
UBL
Simple Element Definition
Period type
StyleSheet
33. Same structure as XBRL Instance; different Taxonomy
Linkbase
Standard label
Simple Element Definition
IFRS Instance Document
34. Property of an element
Predefined UBL elements
IFRS Instance Document
Attribute
XSLT
35. Data type indicatign the element is stated in whole numbers
Integer
Item
Schema
SEC
36. Additive relationships netween numeric items expressed as parent-child heirarchies
Balance
Calculation relationships file
Calculation relationships
XML (Extensible markup language)
37. Process of checking that instance documents meet the rules of XBRL specification
Validation
StyleSheet
XSLT
Scripting Code elements
38. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Calculation relationships file
Common Aggregate Components Schema
Context information
schemaRef
39. Distinguishing name for each distinct element
XBRL
Label type
Hypercube
Calculation relationships file
40. Allows users to add to a published taxonomy to define new elements
Extension taxonomy
Root
Item
schemaRef
41. taxonomies for companies that report using US GAAP
XBRL US GAAP Taxonomies v1.0
SEC Extension Taxonomy
Context
Validation
42. Determining the elements that correspond to lines and columns in a financial statement
DTS
Mapping
Reference relationships file
XBRL Specification 2.1
43. XML file that contains business reporting information
Calculation relationships
Presentations relationships file
Instance or instance document
XSLT
44. Express the number of decimal places
Decimal
IFRS Instance Document
Name
DTS
45. Report specific information required by XBRL
Imputed value
Context
Scripting Code elements
XBRL US GAAP Taxonomies v1.0
46. Native XML language for processing XML documents into other forms - a template matching language
Name
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
Hypercube
47. Occurence in an instance document
Scripting Code elements
Element definition
Fact
Mapping
48. Process an instance document into a layout that facilitates readability and understanding of its contents
Name
Render or rendering
Prefix or namespace prefix
decimals="INF" or decimals="2"
49. A meta-language used to create vocabularies such as XBRL and UBL
Context
XML (Extensible markup language)
XBRL specification
XSLT
50. technical term for an element declaration file
schemaRef
Suppress
FRTA
Schema