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XBRL Footnote Tagging: Income Taxes

Author/Moderator: XBRL US
Availability: Online Access
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Description

Available Formats:  On-Demand | See All

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 income taxes 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 an income tax 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 and when to use a negated label for tags in the income tax 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: 1.5
CPE On-Demand
Product# 159931
Availability: Online Access 365 Day
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Regular:$143.75
AICPA Member:$115.00
Your Price:$143.75
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