XBRL Footnote Tagging: Earnings Per Share
This course is part of the XBRL U.S. GAAP Certificate Program
This course will cover XBRL tagging for the earnings per share 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.
- Using a case study example, learn the steps necessary to tag the earnings per share footnote.
- Identify the facts for four levels of tagging required by the SEC.
- Learn how to select the most appropriate concepts needed to build the extension taxonomy for the earnings per share footnote.
- Learn how to map, tag, create calculation relationships and extensions, as necessary.
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.