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XBRL Footnote Tagging: Business Combinations

Author/Moderator: XBRL US
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Description

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This course is part of the XBRL U.S. GAAP Certificate Program

This course will provide an in-depth review of XBRL tagging of the business combinations disclosure using the U.S. GAAP Taxonomy, including facts to be tagged, line items and members that should be used and best practices that should be followed.

Learning Objectives

  • Using a case study example, learn the steps in the process for tagging a business combinations footnote.
  • Identify the facts for levels one through four tagging required by the SEC.
  • Understand the requirements for element selection to identify the most appropriate tag.
  • Understand how to create calculation relationships and extensions as necessary for the business combinations footnote.

Required Prerequisite: None
Recommended Prerequisite: Completion of all XBRL Fundamental and Statement course modules.
Advanced Preparation: None

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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
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CPE On-Demand
Product# 159927
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AICPA Member:$115.00
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