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CPE Self-Study

XBRL Footnote Tagging: Operating Lessee and Lessor

Authors: XBRL US
Publisher: AICPA
  • $115.00-$145.00
    XBRL Footnote Tagging: Operating Lessee and Lessor Online Access Product #: 159939
    AICPA Member: $115.00
    Non-Member: $145.00
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    Product #: GT-XBRL.LEJ.EL

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.

Learning Objectives

  • 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.

About the Authors

XBRL US

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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