CPE Self-Study

XBRL Statements: Comprehensive Income Statement

Authors: XBRL US
  • $115.00-$145.00
    XBRL Statements: Comprehensive Income Statement Online Access Product #: 159922
    AICPA Member: $115.00
    Non-Member: $145.00
  • Contact Sales
    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-XBRL.LDZ.EL

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

This course will cover the complexities of XBRL tagging the Comprehensive Income Statement working with the US GAAP Taxonomy, using a case study to illustrate how to identify the appropriate concepts needed for components in both the income statement and the statement of other comprehensive income.  The tagging of line items will be reviewed in detail.  Calculation relationships and the application of proper sign (negative or positive) to fact values will be covered.   


  • Learn how to select the most appropriate concepts needed to build the extension taxonomy for the Comprehensive Income Statement
  • Understand the steps necessary to tag the statement
  • Understand the presentation and calculation structures for the statement

Prerequisite: None Required. It is recommended that you complete all "XBRL Fundamental" courses or have equivalent knowledge and experience prior to enrollment.
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.

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