CPE Self-Study

XBRL Footnote Tagging: Investments Equity Method and Joint Ventures

Authors: XBRL US
  • $115.00-$145.00
    XBRL Footnote Tagging: Investments Equity Method and Joint Ventures Availability : Online Access Product #: 159942
    AICPA Member: $115.00
    Non-Member: $145.00
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This course is part of the XBRL U.S. GAAP Certificate Program

This course will focus on XBRL tagging of Equity Method Investment disclosures using the US GAAP Taxonomy, with a focus on specific issues 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, 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 equity method investments disclosure.
  • 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


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