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. The facts in a instance document are surrounded by the ________(entity - time period - currency)
XBRL Taxonomy
Group or relationship group
Presentation LinkBase
Context information
2. calculation relationship attribute
Weight
XBRL Specification 2.1
Element
Name
3. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
XBRL Specification 2.1
Element
Fact
4. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
Presentation relationships
Suppress
Taxonomy
Period type
5. Used to express and navigate relationships
Presentations relationships file
Hierarchy
Element
Validation
6. Defines Simple Elements and Complex (attribute Elements)
Extension taxonomy
XBRL Taxonomy
Common Basic Components Schema
Render or rendering
7. Describes a unit of data in an instance document // to apply markup to an instance document
Tag
Presentation LinkBase
Element definition
Predefined UBL elements
8. Property of an element
Context
Fact
Attribute
Common Aggregate Components Schema
9. Distinguishing name for each distinct element
Label type
Name
link:roleType
DTS
10. XML file that contains business reporting information
Element
Balance
XLink
Instance or instance document
11. File containing only calculation relationships
Calculation relationships file
SEC Extension Taxonomy
Name
Presentations relationships file
12. Data type indicatign the element is stated in whole numbers
Integer
SEC Extension Taxonomy
XBRL Taxonomy
Line item
13. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
Label type
Validation
Presentation relationships
SEC
14. Process of checking that instance documents meet the rules of XBRL specification
Label
Balance
Validation
FRTA
15. Used to associate labes to elements
Label relationships file
IFRS Instance Document
link:roleType
Imputed value
16. Additive relationships netween numeric items expressed as parent-child heirarchies
Simple Element Definition
Calculation relationships
Presentation LinkBase
link:roleType
17. Process an instance document into a layout that facilitates readability and understanding of its contents
Hypercube
Render or rendering
Line item
Common Basic Components Schema
18. XSLTA method of presenting the data in an instance document
Instance or instance document
XBRL Instance Document .xml
Hierarchy
Presentation LinkBase
19. Value that isn't specifically provided - but could be calculated
Name
Reference relationships file
Imputed value
Group or relationship group
20. XBRL technical term for element
Element
Concept
XML (Extensible markup language)
Instance or instance document
21. Elements that appear on the rows of a table
UBL
DTS
Presentation relationships
Line item
22. Declares Name and Type: string - integer - date and decimal
XSLT
Difference between US-GAAP & IFRS GAAP is rules based
Fact
Simple Element Definition
23. Human readable name for an element
Extension taxonomy
Label
XSLT
Schema
24. Multideminsional table
Tag
Calculation relationships file
Hypercube
Caculation LinkBase
25. Unique identifier of an element in a taxonomy
Validation
FRTA
XSLT
Name
26. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
Complex Element Definition
Presentation LinkBase
decimals="INF" or decimals="2"
27. Uses attributes to describe relationships between elements
Common Basic Components Schema
Scripting Code elements
Context information
XLink
28. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
SEC
XBRL Specification 2.1
Imputed value
29. technical term for an element declaration file
XLink
Element
Reference relationships file
Schema
30. kind of element
Item
XML (Extensible markup language)
XBRL Taxonomy
XBRL Specification 2.1
31. Vocabulary used for business documents.
UBL
Complex Element Definition
Label type
Decimal
32. Default label for an element
Linkbase
XBRL Instance Document .xml
Standard label
Label
33. Associates references with authoritative literature with elements
DTS
Reference relationships file
Instance or instance document
XLink
34. Rules and Syntax for XBRL Instance Documents and Taxonomies
Caculation LinkBase
Balance
XBRL Specification 2.1
Standard label
35. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
SEC
Concept
Taxonomy
Predefined UBL elements
36. Attribute of an element that reflects whether it is reported as an instant or duration time period
XBRL
Context information
Period type
Element
37. Follows link:linkbaseRef
XBRL Specification 2.1
Period type
link:roleType
decimals="INF" or decimals="2"
38. Discoverable Taxonomy Set
Fact
DTS
Complex Element Definition
Calculation relationships
39. Declares Name - Type and Structure (sequence)
Root
Predefined UBL elements
Validation
Complex Element Definition
40. Extensible business reporting language - vocabulary used for financial reporting.
SEC Extension Taxonomy
Label
XBRL
Suppress
41. Express the number of decimal places
Decimal
Label relationships file
Label
Name
42. Defines the organizational relationships of elements using parent-child heirarchies
Name
Suppress
schemaRef
Presentations relationships file
43. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Context information
SEC
StyleSheet
Abstract
44. Units in which numeric items have been measured
Imputed value
Group or relationship group
Instance or instance document
Unit of measure
45. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
XBRL Instance Document .xml
Suppress
SEC Extension Taxonomy
Scripting Code elements
46. Report specific information required by XBRL
Balance
Context
Label relationships file
Hierarchy
47. A meta-language used to create vocabularies such as XBRL and UBL
Label
XML (Extensible markup language)
Item
Label relationships file
48. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Scripting Code elements
Attribute
Common Basic Components Schema
FRTA
49. Determining the elements that correspond to lines and columns in a financial statement
Line item
Mapping
Attribute
XBRL Specification 2.1
50. XBRL technical term for a relationships file
Imputed value
Period type
Linkbase
Common Basic Components Schema