FINAL PRACTICE EXAM PDF

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Unformatted text preview: to be used for financial reporting purposes. 2. XBRL taxonomies only 3. XBRL instance documents and taxonomies 4. XBRL instance documents only 35. Values in instance document are not formatted, but we can format data using the format- number function in XSLT. Select the correct structure of this function to format a number. 1. (display as currency) 2. ($##.00) 3. ([contextRef="ID Value"]) 4. (number, format mask) 36. Match the standards. US- GAAP Rules- based IFRS Principles- based 37. Complete the missing part of this UBL document: <?xml version="1.0" encoding="UTF- 8" ?> <Order> <ID>12345</ID> <BuyerCustomerParty></BuyerCustomerParty> <SellerSupplierParty></SellerSupplierParty> <OrderLine></OrderLine> </Order> 1. <DespatchAdvice></DespatchAdvice> 2. <identifier scheme="www.nasdaq.com">Ticker</identifier> 3. <LegalMonetaryTotal></LegalMonetaryTotal> 4. <IssueDate>2011- 11- 19</IssueDate> 38. XSLT stands for (leave out the 'for'): (Spelling counts, typos will be counted wrong). 1. Extensible 2. Stylesheet 3. Language 4. Transformation 39. Which organization was the first to investigate XBRL? 1. SEC 2. AICPA 3. XBRL – International 4. XBRL – US 40. Match the element structure in the left column with the proper description from the right column. Statement Match <Instructor>Dr. Hornik</Instructor> Simple <Instructor> <Name>Dr. Hornik</Name> </Instructor> Complex Child with Attribute Prolog <Instructor campus="main">Dr. Hornik</Instructor> <?xml version="1.0" encoding="UTF- 8" ? 41. A vocabulary based xml document is based on 1. All are correct. 2. Agreed upon sequence/structure 3. Agreed upon element types 4. Agreed upon element names 42. Given the following element: <us- gaap:AccountsReceivableNetCurrent contextRef="I2010Q3" unitRef="USD" decimals="- 6">3869000000</us- gaap:AccountsReceivableNetCurrent> you know that the company reporting is: 1. 3M Company 2. Apple, Inc. 3. We can't tell which company the fact is for. 4. Cracker Barrel 43. Specific items of information, facts, within an XBRL instance docum...
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