XBRL Footnote Tagging: ARO and Environmental Remediation Obligations
This course is part of the XBRL U.S. GAAP Certificate Program
This course will focus on XBRL tagging of Asset Obligations and Environmental Obligations footnotes using the US GAAP Taxonomy, with a focus on specific issues and best practices to follow when working on these disclosures.
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 examples in a case study to learn how to tag the footnote following a standardized process
- Identify the facts for levels one through four tagging required by the SEC
- Understand the structure of the US GAAP Taxonomy and locate the appropriate tags for the concepts in the asset retirement obligation and environmental obligation 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
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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