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. Electronic dictionary of business reporting elements - combination of Schemas (defining elements) and LinkBases (relating elements)
FRTA
XBRL Instance Document .xml
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
2. Defines elements and relationships; schema for a particular reporting group
Simple Element Definition
XBRL Taxonomy
Extension taxonomy
Instance or instance document
3. Native XML language for processing XML documents into other forms - a template matching language
Taxonomy
XSLT
DTS
link:roleType
4. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
link:roleType
Period type
Scripting Code elements
Hierarchy
5. Extensible business reporting language - vocabulary used for financial reporting.
Standard label
XBRL
Imputed value
Integer
6. Multideminsional table
Hypercube
Calculation relationships file
Schema
Type or data type
7. top level of a tree
Reference relationships file
Root
XBRL
SEC Extension Taxonomy
8. Allows users to add to a published taxonomy to define new elements
Name
Extension taxonomy
Abstract
XBRL Taxonomy
9. Formatting instructions for data in the instance document
Type or data type
link:roleType
StyleSheet
Hypercube
10. Detailed description of XML syntax
XBRL Specification 2.1
XBRL specification
Presentation relationships
Type or data type
11. Human readable description of a reporting concept
Integer
XBRL
Element definition
XBRL Specification 2.1
12. IFRS is principles based
Unit of measure
Prefix or namespace prefix
Element names file
Difference between US-GAAP & IFRS GAAP is rules based
13. Decimal attribute for "accurate value"
decimals="INF" or decimals="2"
Integer
Concept
Context information
14. Property of an element
Presentation relationships
Suppress
FRTA
Attribute
15. Process of checking that instance documents meet the rules of XBRL specification
Abstract
Decimal
Validation
Extension taxonomy
16. File containing only calculation relationships
Presentations relationships file
Integer
Calculation relationships file
Name
17. Rules and Syntax for XBRL Instance Documents and Taxonomies
Calculation relationships file
XBRL Specification 2.1
Element names file
Complex Element Definition
18. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
XSLT
Presentation relationships
Common Basic Components Schema
Item
19. Data type indicatign the element is stated in whole numbers
Integer
XBRL
Attribute
Name
20. Determining the elements that correspond to lines and columns in a financial statement
Mapping
Attribute
Root
Complex Element Definition
21. Defines the organizational relationships of elements using parent-child heirarchies
Element names file
Tag
Presentations relationships file
XBRL Specification 2.1
22. XBRL technical term for element
XBRL Specification 2.1
IFRS Instance Document
Concept
XBRL specification
23. Highest level of parent child heirarchy used to categorize item relationships
Presentation relationships
Group or relationship group
Name
Scripting Code elements
24. Reusable data components - that can be used as needed in each of the UBL documents
Predefined UBL elements
Extension taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
Decimal
25. Declares Name - Type and Structure (sequence)
Complex Element Definition
Instance or instance document
XBRL Taxonomy
Imputed value
26. shorthand sequence of letter for a namespace
Prefix or namespace prefix
Weight
XBRL
Common Basic Components Schema
27. XML file that contains business reporting information
Element names file
Instance or instance document
Mapping
Element definition
28. kind of element
Scripting Code elements
Linkbase
Label type
Item
29. taxonomies for companies that report using US GAAP
StyleSheet
Weight
Prefix or namespace prefix
XBRL US GAAP Taxonomies v1.0
30. Occurence in an instance document
Decimal
Context
Fact
Concept
31. Follows link:linkbaseRef
Imputed value
Common Aggregate Components Schema
link:roleType
Predefined UBL elements
32. Remove a parent-child relationship - just made ineffectual
SEC Extension Taxonomy
Abstract
Suppress
Taxonomy
33. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Abstract
Weight
Taxonomy
Difference between US-GAAP & IFRS GAAP is rules based
34. Value that isn't specifically provided - but could be calculated
Simple Element Definition
Weight
Render or rendering
Imputed value
35. A meta-language used to create vocabularies such as XBRL and UBL
Concept
Imputed value
Presentations relationships file
XML (Extensible markup language)
36. XBRL technical term for a relationships file
Attribute
Label
Linkbase
Validation
37. Structure of __________: 1. Schema Root Element - namespace declarations 2. Annotation/appinfo (link:linkbaseRef - link:roleType)
Root
Reference relationships file
Element definition
SEC Extension Taxonomy
38. Vocabulary used for business documents.
Concept
link:roleType
schemaRef
UBL
39. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Caculation LinkBase
Linkbase
Common Basic Components Schema
Presentation relationships
40. Discoverable Taxonomy Set
XSLT
schemaRef
Fact
DTS
41. Define the type of data to be tagged with the element name
Fact
Label type
Period type
Type or data type
42. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
decimals="INF" or decimals="2"
Mapping
SEC
schemaRef
43. Used to express and navigate relationships
Decimal
Hierarchy
Calculation relationships
XSLT
44. Additive relationships netween numeric items expressed as parent-child heirarchies
Calculation relationships
UBL
XSLT
XBRL Taxonomy
45. XBRL components
Element
XSLT
UBL
XBRL Specification 2.1
46. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Concept
Reference relationships file
Context information
XML (Extensible markup language)
47. Attribute of a monetary item type
Balance
Type or data type
schemaRef
Integer
48. Defines XBRL elements and their attributes
StyleSheet
SEC
Element names file
Label
49. Express the number of decimal places
decimals="INF" or decimals="2"
Decimal
Context
IFRS Instance Document
50. Guides the creation and use of taxonomies by presenting a recommended design architecture
FRTA
Imputed value
link:roleType
Label