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CPE Self-Study

XBRL Footnote Tagging: ARO and Environmental Remediation Obligations

Authors: XBRL US
Publisher: AICPA
  • $115.00-$145.00
    XBRL Footnote Tagging: ARO and Environmental Remediation Obligations Online Access Product #: 159937
    AICPA Member: $115.00
    Non-Member: $145.00

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.
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.

System Requirements

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.