XBRL Footnote Tagging: Pensions
This course is part of the XBRL U.S. GAAP Certificate Program
This course will focus on XBRL tagging of pension disclosures using the U.S. GAAP Taxonomy, with a focus on specific issues and best practices to follow when working on these disclosures.
- Using a case study example, learn the steps in the process for tagging a pension footnote
- Understand the structure of the U.S. GAAP Taxonomy and locate the appropriate tags for the concepts in the pension footnote
- Learn how to use dimensions to efficiently tag the footnote and determine whether extensions are necessary
- Understand how to appropriately create the values in the instance document for the pension footnote
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.
Tagging Simulations sponsored by
Note: Simulation is under development and will be available soon