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
XML (Extensible markup language)
schemaRef
FRTA
Tag
2. Same structure as XBRL Instance; different Taxonomy
FRTA
Balance
IFRS Instance Document
Unit of measure
3. A meta-language used to create vocabularies such as XBRL and UBL
XML (Extensible markup language)
Scripting Code elements
Complex Element Definition
Validation
4. Allows users to add to a published taxonomy to define new elements
Complex Element Definition
FRTA
Extension taxonomy
Type or data type
5. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
SEC Extension Taxonomy
Name
Validation
decimals="INF" or decimals="2"
6. Uses attributes to describe relationships between elements
Label relationships file
XLink
UBL
XBRL Instance Document .xml
7. Express the number of decimal places
Tag
SEC
XML (Extensible markup language)
Decimal
8. XML file that contains business reporting information
Imputed value
Label
Instance or instance document
Hierarchy
9. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Abstract
Linkbase
Scripting Code elements
Presentation relationships
10. Follows link:linkbaseRef
Group or relationship group
XLink
link:roleType
Integer
11. Defines elements and relationships; schema for a particular reporting group
Integer
XBRL Taxonomy
Root
XBRL specification
12. Detailed description of XML syntax
XBRL specification
Common Aggregate Components Schema
Taxonomy
Presentation relationships
13. Native XML language for processing XML documents into other forms - a template matching language
Type or data type
XSLT
XLink
Presentation LinkBase
14. IFRS is principles based
FRTA
XSLT
link:roleType
Difference between US-GAAP & IFRS GAAP is rules based
15. Attribute of an element that reflects whether it is reported as an instant or duration time period
Label type
Type or data type
Fact
Period type
16. Declares Name - Type and Structure (sequence)
SEC Extension Taxonomy
Imputed value
Simple Element Definition
Complex Element Definition
17. Rules and Syntax for XBRL Instance Documents and Taxonomies
Attribute
Period type
SEC
XBRL Specification 2.1
18. top level of a tree
Root
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
Reference relationships file
19. Occurence in an instance document
SEC
Mapping
Fact
Predefined UBL elements
20. kind of element
Suppress
Item
Weight
Linkbase
21. Default label for an element
Taxonomy
Schema
Presentations relationships file
Standard label
22. XSLTA method of presenting the data in an instance document
XBRL Taxonomy
Taxonomy
Presentation LinkBase
Calculation relationships file
23. Elements that appear on the rows of a table
IFRS Instance Document
Line item
Label
link:roleType
24. taxonomies for companies that report using US GAAP
Weight
Concept
XBRL US GAAP Taxonomies v1.0
Schema
25. Highest level of parent child heirarchy used to categorize item relationships
Complex Element Definition
Item
Group or relationship group
DTS
26. XBRL technical term for a relationships file
XBRL Specification 2.1
Label type
Linkbase
Line item
27. Associates references with authoritative literature with elements
Reference relationships file
Presentation relationships
Balance
SEC Extension Taxonomy
28. Process of checking that instance documents meet the rules of XBRL specification
Context
Validation
Label relationships file
Presentation relationships
29. XBRL technical term for element
Concept
Render or rendering
XBRL Taxonomy
StyleSheet
30. File containing only calculation relationships
Calculation relationships file
Tag
FRTA
schemaRef
31. Property of an element
Extension taxonomy
Attribute
Hierarchy
Period type
32. Vocabulary used for business documents.
UBL
Unit of measure
Reference relationships file
Render or rendering
33. Discoverable Taxonomy Set
XBRL specification
Name
DTS
Common Basic Components Schema
34. Process an instance document into a layout that facilitates readability and understanding of its contents
Common Basic Components Schema
Instance or instance document
FRTA
Render or rendering
35. Human readable description of a reporting concept
Extension taxonomy
Simple Element Definition
Element definition
Item
36. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Presentation relationships
SEC
Element
37. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Unit of measure
Element definition
schemaRef
Hierarchy
38. Data type indicatign the element is stated in whole numbers
Abstract
Reference relationships file
Integer
Render or rendering
39. XBRL components
Element
XBRL Specification 2.1
Caculation LinkBase
Standard label
40. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Label relationships file
Taxonomy
Standard label
Calculation relationships
41. Units in which numeric items have been measured
Unit of measure
Context
XBRL Instance Document .xml
Calculation relationships file
42. Used to express and navigate relationships
Common Basic Components Schema
Common Aggregate Components Schema
Caculation LinkBase
Hierarchy
43. Attribute of a monetary item type
Period type
Balance
XLink
Context
44. Decimal attribute for "accurate value"
SEC Extension Taxonomy
decimals="INF" or decimals="2"
Complex Element Definition
Abstract
45. Report specific information required by XBRL
UBL
Element
Context
Hypercube
46. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Caculation LinkBase
SEC
Render or rendering
Weight
47. Describes a unit of data in an instance document // to apply markup to an instance document
DTS
UBL
Hierarchy
Tag
48. Unique identifier of an element in a taxonomy
Mapping
XLink
Name
Linkbase
49. Defines XBRL elements and their attributes
Abstract
XBRL
Element names file
Common Basic Components Schema
50. Human readable name for an element
XBRL Specification 2.1
Label
Item
Imputed value