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
FRTA
Hypercube
Context information
Prefix or namespace prefix
2. Value that isn't specifically provided - but could be calculated
FRTA
IFRS Instance Document
Imputed value
Validation
3. Extensible business reporting language - vocabulary used for financial reporting.
XBRL Instance Document .xml
Attribute
schemaRef
XBRL
4. File containing only calculation relationships
UBL
Calculation relationships
Complex Element Definition
Calculation relationships file
5. Defines the organizational relationships of elements using parent-child heirarchies
Root
Type or data type
IFRS Instance Document
Presentations relationships file
6. Remove a parent-child relationship - just made ineffectual
Suppress
Hierarchy
Presentation LinkBase
Common Basic Components Schema
7. Footnote Disclosures Tagging found in ______.
Root
XSLT
XBRL Instance Document .xml
Calculation relationships file
8. Property of an element
Presentation LinkBase
Context information
Root
Attribute
9. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Presentation relationships
Period type
Abstract
Unit of measure
10. Attribute of a monetary item type
Imputed value
Mapping
Balance
Suppress
11. Define the type of data to be tagged with the element name
Instance or instance document
Context
XBRL Specification 2.1
Type or data type
12. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Taxonomy
XBRL specification
Scripting Code elements
StyleSheet
13. Used to express and navigate relationships
Mapping
Hierarchy
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
14. Same structure as XBRL Instance; different Taxonomy
Label type
IFRS Instance Document
Unit of measure
Period type
15. Rules and Syntax for XBRL Instance Documents and Taxonomies
Context information
Linkbase
XML (Extensible markup language)
XBRL Specification 2.1
16. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Validation
Concept
Element names file
17. Discoverable Taxonomy Set
XBRL Specification 2.1
schemaRef
DTS
Line item
18. XBRL technical term for a relationships file
Name
Simple Element Definition
Linkbase
Element names file
19. kind of element
Reference relationships file
Item
Calculation relationships
Weight
20. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Presentations relationships file
Suppress
schemaRef
Caculation LinkBase
21. Decimal attribute for "accurate value"
Calculation relationships
XBRL specification
Prefix or namespace prefix
decimals="INF" or decimals="2"
22. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Difference between US-GAAP & IFRS GAAP is rules based
Standard label
schemaRef
Abstract
23. Express the number of decimal places
Suppress
Hypercube
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
24. Units in which numeric items have been measured
Balance
Unit of measure
link:roleType
Element names file
25. Human readable name for an element
Schema
Label
Fact
Hierarchy
26. Highest level of parent child heirarchy used to categorize item relationships
Label type
Calculation relationships
Group or relationship group
XBRL US GAAP Taxonomies v1.0
27. top level of a tree
Root
Weight
SEC Extension Taxonomy
Complex Element Definition
28. Default label for an element
link:roleType
Standard label
Root
Label type
29. Additive relationships netween numeric items expressed as parent-child heirarchies
FRTA
Schema
Calculation relationships
Balance
30. Unique identifier of an element in a taxonomy
Unit of measure
Name
Weight
Root
31. Defines XBRL elements and their attributes
Element names file
link:roleType
Weight
Presentation relationships
32. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Context information
Weight
Item
Complex Element Definition
33. calculation relationship attribute
Weight
Type or data type
Presentations relationships file
Complex Element Definition
34. Occurence in an instance document
Label relationships file
Caculation LinkBase
Mapping
Fact
35. Detailed description of XML syntax
XBRL specification
DTS
Common Basic Components Schema
Label relationships file
36. Declares Name and Type: string - integer - date and decimal
Simple Element Definition
Presentation LinkBase
decimals="INF" or decimals="2"
Complex Element Definition
37. XBRL technical term for element
Instance or instance document
Concept
Imputed value
Element names file
38. technical term for an element declaration file
Schema
schemaRef
Element
Integer
39. XBRL components
Imputed value
SEC Extension Taxonomy
Element
Simple Element Definition
40. Formatting instructions for data in the instance document
Fact
XBRL
StyleSheet
Presentations relationships file
41. Reusable data components - that can be used as needed in each of the UBL documents
XSLT
Context
Predefined UBL elements
Label type
42. Defines Simple Elements and Complex (attribute Elements)
Common Basic Components Schema
XBRL Instance Document .xml
Common Aggregate Components Schema
DTS
43. Distinguishing name for each distinct element
link:roleType
Schema
Predefined UBL elements
Label type
44. Uses attributes to describe relationships between elements
XLink
Presentations relationships file
XML (Extensible markup language)
Common Basic Components Schema
45. Declares Name - Type and Structure (sequence)
Root
Complex Element Definition
Hypercube
Period type
46. Human readable description of a reporting concept
Tag
Element definition
Balance
Name
47. Elements that appear on the rows of a table
Extension taxonomy
Label relationships file
Line item
Suppress
48. XML file that contains business reporting information
XBRL US GAAP Taxonomies v1.0
FRTA
Instance or instance document
Context information
49. Defines elements and relationships; schema for a particular reporting group
Common Aggregate Components Schema
Taxonomy
XBRL Taxonomy
SEC
50. Data type indicatign the element is stated in whole numbers
Integer
Label
FRTA
Presentations relationships file