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CPE Self-Study

XBRL Footnote Tagging: ARO and Environmental Remediation Obligations

  • $115.00-$145.00
    XBRL Footnote Tagging: ARO and Environmental Remediation Obligations Availability : Online Access Product #: 159937
    AICPA Member: $115.00
    Non-Member: $145.00
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    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-XBRL.LEH.EL

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

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About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.