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