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