XBRL Footnote Tagging: Operating Lessee and Lessor
This course is part of the XBRL U.S. GAAP Certificate Program
This course will provide an in-depth review of XBRL tagging of operating lease disclosures from the perspectives of both the lessee and the lessor using the US GAAP Taxonomy, including facts to be tagged, line items and members that should be used and best practices that should be followed.
This course is an optional module and is not required in order to earn the XBRL US GAAP Certificate. However by completing the course and successfully passing the course exam, you will earn CPE credit.
- Using a case study, learn how to tag operating lease footnotes following a standardized process. Separate examples address footnote disclosures related to both the obligation of a lessee and the assets leased by the lessor for leases qualifying for operating lease treatment under current US GAAP
- UIdentify the facts for levels one through four tagging required by the SEC
- UUnderstand the requirements for element selection to identify the most appropriate tag
- UUnderstand how to create calculation relationships and extensions as necessary for lease footnote disclosures
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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