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
Validation
Context
Tag
Context information
2. IFRS is principles based
Element definition
Label type
Difference between US-GAAP & IFRS GAAP is rules based
link:roleType
3. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Fact
Schema
XML (Extensible markup language)
4. A meta-language used to create vocabularies such as XBRL and UBL
Integer
XBRL Instance Document .xml
XBRL Taxonomy
XML (Extensible markup language)
5. Unique identifier of an element in a taxonomy
Linkbase
schemaRef
Name
Reference relationships file
6. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Calculation relationships file
link:roleType
Unit of measure
7. Defines Simple Elements and Complex (attribute Elements)
XML (Extensible markup language)
Common Basic Components Schema
Name
Standard label
8. Defines XBRL elements and their attributes
StyleSheet
Label relationships file
Caculation LinkBase
Element names file
9. Detailed description of XML syntax
Concept
Weight
XBRL specification
Item
10. Occurence in an instance document
Render or rendering
Fact
Reference relationships file
Common Basic Components Schema
11. Used to associate labes to elements
Mapping
Presentation relationships
Label relationships file
Simple Element Definition
12. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
UBL
Extension taxonomy
Integer
Scripting Code elements
13. Attribute of a monetary item type
Attribute
Unit of measure
StyleSheet
Balance
14. Distinguishing name for each distinct element
Render or rendering
Common Basic Components Schema
Label type
Reference relationships file
15. Rules and Syntax for XBRL Instance Documents and Taxonomies
Integer
Tag
Period type
XBRL Specification 2.1
16. Describes a unit of data in an instance document // to apply markup to an instance document
Name
Element definition
Tag
Integer
17. Associates references with authoritative literature with elements
Reference relationships file
Schema
XML (Extensible markup language)
SEC Extension Taxonomy
18. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
XLink
decimals="INF" or decimals="2"
Integer
19. Units in which numeric items have been measured
Validation
Prefix or namespace prefix
Concept
Unit of measure
20. XSLTA method of presenting the data in an instance document
link:roleType
DTS
XLink
Presentation LinkBase
21. Uses attributes to describe relationships between elements
Instance or instance document
XLink
Predefined UBL elements
XBRL Specification 2.1
22. Guides the creation and use of taxonomies by presenting a recommended design architecture
Predefined UBL elements
Render or rendering
FRTA
XBRL Instance Document .xml
23. Remove a parent-child relationship - just made ineffectual
Hypercube
XBRL
Integer
Suppress
24. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Taxonomy
Name
Mapping
Linkbase
25. Determining the elements that correspond to lines and columns in a financial statement
Item
Mapping
XML (Extensible markup language)
decimals="INF" or decimals="2"
26. Discoverable Taxonomy Set
Render or rendering
Item
DTS
Validation
27. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Linkbase
Complex Element Definition
Imputed value
28. Express the number of decimal places
Decimal
XBRL Taxonomy
XML (Extensible markup language)
Scripting Code elements
29. Attribute of an element that reflects whether it is reported as an instant or duration time period
Suppress
SEC
Period type
Label type
30. Default label for an element
Standard label
XBRL specification
Presentations relationships file
Suppress
31. Elements that appear on the rows of a table
Type or data type
Prefix or namespace prefix
Element definition
Line item
32. Follows link:linkbaseRef
Element
link:roleType
Abstract
Context
33. Footnote Disclosures Tagging found in ______.
XBRL Instance Document .xml
Caculation LinkBase
Common Aggregate Components Schema
SEC Extension Taxonomy
34. Allows users to add to a published taxonomy to define new elements
Common Aggregate Components Schema
link:roleType
SEC
Extension taxonomy
35. top level of a tree
Root
FRTA
Prefix or namespace prefix
DTS
36. Declares Name and Type: string - integer - date and decimal
UBL
Context information
Simple Element Definition
Linkbase
37. XBRL technical term for a relationships file
Integer
Standard label
DTS
Linkbase
38. Defines the organizational relationships of elements using parent-child heirarchies
Common Basic Components Schema
XSLT
Presentations relationships file
IFRS Instance Document
39. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Attribute
Hypercube
FRTA
40. Property of an element
Attribute
Presentations relationships file
Abstract
Render or rendering
41. Human readable name for an element
Label relationships file
Label
Suppress
XBRL Instance Document .xml
42. technical term for an element declaration file
Common Aggregate Components Schema
Instance or instance document
Schema
Mapping
43. Data type indicatign the element is stated in whole numbers
DTS
Hypercube
Integer
Calculation relationships file
44. XBRL technical term for element
SEC
Concept
FRTA
XLink
45. Extensible business reporting language - vocabulary used for financial reporting.
XBRL
Fact
Suppress
Group or relationship group
46. Vocabulary used for business documents.
Render or rendering
UBL
Calculation relationships
Label
47. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Presentation relationships
Schema
Type or data type
48. Process an instance document into a layout that facilitates readability and understanding of its contents
Mapping
Render or rendering
Context
Period type
49. File containing only calculation relationships
Calculation relationships file
Suppress
Render or rendering
XBRL Taxonomy
50. Human readable description of a reporting concept
Element definition
Presentation relationships
Root
Common Basic Components Schema