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. Guides the creation and use of taxonomies by presenting a recommended design architecture
Context information
SEC Extension Taxonomy
Instance or instance document
FRTA
2. Defines elements and relationships; schema for a particular reporting group
Calculation relationships
Decimal
XBRL Taxonomy
Element names file
3. Describes a unit of data in an instance document // to apply markup to an instance document
Unit of measure
Tag
link:roleType
Extension taxonomy
4. Value that isn't specifically provided - but could be calculated
link:roleType
SEC
Imputed value
Element
5. Elements that appear on the rows of a table
Root
Complex Element Definition
Extension taxonomy
Line item
6. Declares Name and Type: string - integer - date and decimal
Scripting Code elements
Integer
Simple Element Definition
XBRL Taxonomy
7. Unique identifier of an element in a taxonomy
Name
Type or data type
Scripting Code elements
Hierarchy
8. Remove a parent-child relationship - just made ineffectual
Integer
Suppress
XBRL Taxonomy
Simple Element Definition
9. Attribute of an element that reflects whether it is reported as an instant or duration time period
Validation
Item
Period type
Scripting Code elements
10. Report specific information required by XBRL
XBRL specification
Context
Name
Element definition
11. A meta-language used to create vocabularies such as XBRL and UBL
SEC
Taxonomy
XML (Extensible markup language)
Hierarchy
12. Distinguishing name for each distinct element
Label type
XBRL Taxonomy
Decimal
Instance or instance document
13. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Label
Extension taxonomy
Context information
Suppress
14. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Complex Element Definition
XBRL US GAAP Taxonomies v1.0
Calculation relationships
15. Human readable name for an element
Taxonomy
Calculation relationships file
Simple Element Definition
Label
16. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Context
Scripting Code elements
XBRL
Suppress
17. XBRL components
Concept
Element
Common Aggregate Components Schema
XBRL specification
18. Process an instance document into a layout that facilitates readability and understanding of its contents
Context
Render or rendering
Type or data type
Hierarchy
19. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
Suppress
Linkbase
Label type
20. Defines the organizational relationships of elements using parent-child heirarchies
Element definition
SEC Extension Taxonomy
Label
Presentations relationships file
21. Rules and Syntax for XBRL Instance Documents and Taxonomies
Element
XBRL Specification 2.1
Label
Element names file
22. Declares Name - Type and Structure (sequence)
Complex Element Definition
Imputed value
Line item
Prefix or namespace prefix
23. Highest level of parent child heirarchy used to categorize item relationships
link:roleType
UBL
Group or relationship group
Item
24. Define the type of data to be tagged with the element name
Scripting Code elements
Type or data type
UBL
Integer
25. top level of a tree
Root
Complex Element Definition
Extension taxonomy
Fact
26. Formatting instructions for data in the instance document
StyleSheet
Extension taxonomy
XSLT
UBL
27. Native XML language for processing XML documents into other forms - a template matching language
Taxonomy
XSLT
link:roleType
XBRL Taxonomy
28. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Name
IFRS Instance Document
SEC Extension Taxonomy
Schema
29. XSLTA method of presenting the data in an instance document
XML (Extensible markup language)
Presentation LinkBase
Type or data type
Item
30. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Instance or instance document
Attribute
XBRL Specification 2.1
31. Property of an element
Mapping
Attribute
Imputed value
Difference between US-GAAP & IFRS GAAP is rules based
32. IFRS is principles based
Standard label
Balance
SEC
Difference between US-GAAP & IFRS GAAP is rules based
33. shorthand sequence of letter for a namespace
FRTA
XSLT
Element names file
Prefix or namespace prefix
34. Defines Complex (Parent) Elements
FRTA
Common Aggregate Components Schema
Extension taxonomy
XBRL specification
35. Discoverable Taxonomy Set
Integer
DTS
Concept
decimals="INF" or decimals="2"
36. Used to express and navigate relationships
Hierarchy
SEC Extension Taxonomy
Calculation relationships
Label type
37. Reusable data components - that can be used as needed in each of the UBL documents
Element
Decimal
Standard label
Predefined UBL elements
38. Extensible business reporting language - vocabulary used for financial reporting.
XSLT
Label relationships file
XBRL
Root
39. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Imputed value
Taxonomy
IFRS Instance Document
40. Units in which numeric items have been measured
Unit of measure
Type or data type
Decimal
Presentations relationships file
41. Default label for an element
Standard label
Common Aggregate Components Schema
Simple Element Definition
Decimal
42. Vocabulary used for business documents.
UBL
Scripting Code elements
XBRL specification
Validation
43. Occurence in an instance document
Balance
Element
Item
Fact
44. Same structure as XBRL Instance; different Taxonomy
Presentations relationships file
Extension taxonomy
XLink
IFRS Instance Document
45. Footnote Disclosures Tagging found in ______.
Type or data type
StyleSheet
SEC
XBRL Instance Document .xml
46. Attribute of a monetary item type
Calculation relationships
Tag
Taxonomy
Balance
47. Associates references with authoritative literature with elements
XBRL Specification 2.1
Element
Reference relationships file
Extension taxonomy
48. calculation relationship attribute
Weight
Label
XBRL US GAAP Taxonomies v1.0
XBRL Instance Document .xml
49. Allows users to add to a published taxonomy to define new elements
Hierarchy
Common Aggregate Components Schema
Type or data type
Extension taxonomy
50. kind of element
UBL
Reference relationships file
Item
XBRL Specification 2.1