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XBRL Footnote Tagging: ARO and Environmental Remediation Obligations

Author/Moderator: XBRL US
Publisher: AICPA
Availability: Online Access
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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.

Learning Objectives

  • 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.
Advanced Preparation: None


NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
XBRL Footnote Tagging: ARO and Environmental Remediation Obligations
CPE On-Demand
Product# 159937
Availability: Online Access 365 Day
For registered users only
AICPA Member:$115.00
Your Price:$145.00
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