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CPE Self-Study

XBRL Footnote Tagging: Income Taxes

Authors: XBRL US
  • $115.00-$145.00
    XBRL Footnote Tagging: Income Taxes Online Access Product #: 159931
    AICPA Member: $115.00
    Non-Member: $145.00

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

This course will provide an in-depth review of XBRL tagging of the income taxes 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.

Learning Objectives

  • Using a case study example, learn the steps in the process for tagging an income tax 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
  • Understand how to create calculation relationships and extensions as necessary and when to use a negated label for tags in the income tax 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.

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System Requirements

About the Authors

XBRL US