This course will provide an in-depth review of XBRL tagging of the segment reporting disclosure using the U.S. GAAP Taxonomy, including facts to be tagged, line items and members that should be used and best practices that should be followed when companies report a hierarchy of segments.
Using a case study example, learn the steps in the process for tagging a segment reporting footnote
Identify the facts for levels one through four tagging required by the SEC
Understand the requirements for element selection to identify the most appropriate tag
Identify which axes and members should be used to distinguish each business segment
Learn best practice guidance for tagging business segments as a hierarchy when segments are categorized as sub-segments of others
Required Prerequisite: None Recommended Prerequisite:
Completion of all XBRL Fundamental and Statement course modules. Advanced Preparation: None