×

CPE Self-Study

XBRL Footnote Tagging: Commitments and Contingencies

Authors: XBRL US
  • $115.00-$145.00
    XBRL Footnote Tagging: Commitments and Contingencies Online Access Product #: 159926
    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 debt 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 in the process for tagging a commitments and contingencies footnote
  • Identify the facts for levels one through four tagging required by the SEC
  • Understand the structure of the U.S. GAAP Taxonomy and locate the appropriate tags for the concepts in the commitments and contingencies 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 commitments and contingencies 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.

System Requirements

About the Authors

XBRL US