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CPE Self-Study

XBRL Footnote Tagging Investments: Debt, Equity Securities, Equity Method Investments

Authors: XBRL US
  • $115.00-$145.00
    XBRL Footnote Tagging Investments: Debt, Equity Securities, Equity Method Investments Online Access Product #: 159928
    AICPA Member: $115.00
    Non-Member: $145.00

This course is part of the XBRL U.S. GAAP Certificate Program

This course will cover XBRL tagging for the investments footnote using the U.S. GAAP Taxonomy. Using a case study, this course will walk through the process to identify the facts to be tagged and locate the appropriate concepts in the taxonomy. The tagging of line items, axes, members and best practices will be reviewed in detail.

Learning Objectives

  • Using a case study example, learn the steps necessary to tag the debt footnote
  • Identify the facts for four levels of tagging required by the SEC
  • Learn how to select the most appropriate concepts needed to build the extension taxonomy for the investments footnote.
  • Learn how to map, tag, create calculation relationships and extensions, as necessary.

Required Prerequisite: None
Recommended Prerequisite: Completion of all XBRL Fundamental and Statement course modules.
Advance Preparation: None

NOTE: Information provided in the Certificate Program teaches application of tagging XBRL financial statements even though content may or may not be based on the most current release of the US GAAP Taxonomy. The Securities and Exchange Commission requires companies to use an approved taxonomy. Filers are responsible for checking the Securities and Exchange Commission's website for the most current release.

About the Authors

XBRL US