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. Property of an element
Element
Attribute
XBRL Instance Document .xml
Root
2. IFRS is principles based
Difference between US-GAAP & IFRS GAAP is rules based
Taxonomy
Root
IFRS Instance Document
3. Process of checking that instance documents meet the rules of XBRL specification
Imputed value
Validation
Difference between US-GAAP & IFRS GAAP is rules based
Root
4. Value that isn't specifically provided - but could be calculated
XBRL Taxonomy
Unit of measure
Instance or instance document
Imputed value
5. A meta-language used to create vocabularies such as XBRL and UBL
IFRS Instance Document
XML (Extensible markup language)
UBL
Element
6. Defines Simple Elements and Complex (attribute Elements)
Weight
Label
Common Basic Components Schema
link:roleType
7. Allows users to add to a published taxonomy to define new elements
XBRL specification
Extension taxonomy
Taxonomy
schemaRef
8. Report specific information required by XBRL
Element
Label
Context
Standard label
9. Uses attributes to describe relationships between elements
XLink
Context
Element definition
Context information
10. Declares Name and Type: string - integer - date and decimal
Extension taxonomy
Element names file
Root
Simple Element Definition
11. Human readable name for an element
Common Basic Components Schema
Label
Element definition
DTS
12. Same structure as XBRL Instance; different Taxonomy
Linkbase
IFRS Instance Document
StyleSheet
Abstract
13. Vocabulary used for business documents.
Group or relationship group
link:roleType
UBL
DTS
14. _______________ used: templates - for-each - value-of - functions (formatting - sum - mathematical operations)
Taxonomy
Group or relationship group
Scripting Code elements
Item
15. Attribute of an element to indicate the element is only used in a heirarchy to group related elements together
Label
Fact
Abstract
XBRL Specification 2.1
16. File containing only calculation relationships
Period type
Predefined UBL elements
Calculation relationships
Calculation relationships file
17. Decimal attribute for "accurate value"
Tag
Name
Group or relationship group
decimals="INF" or decimals="2"
18. XSLTA method of presenting the data in an instance document
Validation
Attribute
Presentation LinkBase
Hypercube
19. DTS that must be filed with ____: Instance Document; Extension Taxonomy; LinkBases; All imported Schemas
Element names file
Schema
XBRL Taxonomy
SEC
20. Describes a unit of data in an instance document // to apply markup to an instance document
Context
Fact
Root
Tag
21. Attribute of a monetary item type
Balance
XBRL specification
Fact
Taxonomy
22. Highest level of parent child heirarchy used to categorize item relationships
Item
Period type
Suppress
Group or relationship group
23. Human readable description of a reporting concept
Element names file
schemaRef
Element definition
Attribute
24. Defines elements and relationships; schema for a particular reporting group
XBRL Taxonomy
XLink
Group or relationship group
Element names file
25. Units in which numeric items have been measured
Unit of measure
FRTA
Common Aggregate Components Schema
Element names file
26. XML file that contains business reporting information
XBRL US GAAP Taxonomies v1.0
Common Basic Components Schema
Difference between US-GAAP & IFRS GAAP is rules based
Instance or instance document
27. Attribute of an element that reflects whether it is reported as an instant or duration time period
Period type
XBRL US GAAP Taxonomies v1.0
XBRL Specification 2.1
Caculation LinkBase
28. Additive relationships netween numeric items expressed as parent-child heirarchies
Decimal
link:roleType
Context
Calculation relationships
29. Relationships that arrange elements allowing them to navigate the taxonomy content in heirarchies
link:roleType
Period type
XSLT
Presentation relationships
30. Associates references with authoritative literature with elements
Reference relationships file
Presentation LinkBase
Extension taxonomy
Element names file
31. kind of element
Item
XBRL Taxonomy
Presentation relationships
XML (Extensible markup language)
32. top level of a tree
Integer
Tag
Root
Group or relationship group
33. Detailed description of XML syntax
Weight
Line item
Name
XBRL specification
34. Used to associate labes to elements
Label relationships file
XBRL Instance Document .xml
schemaRef
Item
35. Unique identifier of an element in a taxonomy
Decimal
Name
Caculation LinkBase
Extension taxonomy
36. shorthand sequence of letter for a namespace
Context
Presentations relationships file
StyleSheet
Prefix or namespace prefix
37. 2 attributes a _________ always has: xlink:type="simple" & xlink:href="https://"
Label type
XBRL Instance Document .xml
schemaRef
Linkbase
38. Defines the organizational relationships of elements using parent-child heirarchies
Element definition
XBRL US GAAP Taxonomies v1.0
Linkbase
Presentations relationships file
39. Process an instance document into a layout that facilitates readability and understanding of its contents
Predefined UBL elements
Presentations relationships file
Render or rendering
Integer
40. Used to express and navigate relationships
UBL
Taxonomy
Hierarchy
Imputed value
41. Express the number of decimal places
DTS
Calculation relationships file
Complex Element Definition
Decimal
42. Rules and Syntax for XBRL Instance Documents and Taxonomies
Linkbase
Label relationships file
XBRL Specification 2.1
FRTA
43. Define the type of data to be tagged with the element name
Schema
Hypercube
Complex Element Definition
Type or data type
44. Native XML language for processing XML documents into other forms - a template matching language
Caculation LinkBase
Label
XSLT
Element definition
45. XBRL components
UBL
XBRL specification
Calculation relationships file
Element
46. Describes the mathematical relationships between elements in a taxonomy by defining how a series of elements sum up to another element.
Standard label
Unit of measure
Element
Caculation LinkBase
47. Follows link:linkbaseRef
link:roleType
XBRL Specification 2.1
Hypercube
XBRL specification
48. XBRL technical term for a relationships file
Linkbase
Presentation relationships
Element names file
Render or rendering
49. Guides the creation and use of taxonomies by presenting a recommended design architecture
Complex Element Definition
FRTA
Difference between US-GAAP & IFRS GAAP is rules based
Validation
50. The facts in a instance document are surrounded by the ________(entity - time period - currency)
Attribute
Context information
Render or rendering
Instance or instance document