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XBRL Footnote Tagging: Operating Lessee and Lessor

Author/Moderator: XBRL US
Publisher: AICPA
Availability: Online Access
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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 operating lease disclosures from the perspectives of both the lessee and the lessor using the US GAAP Taxonomy, including facts to be tagged, line items and members that should be used and best practices that should be followed.

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 a case study, learn how to tag operating lease footnotes following a standardized process. Separate examples address footnote disclosures related to both the obligation of a lessee and the assets leased by the lessor for leases qualifying for operating lease treatment under current US GAAP
  • UIdentify the facts for levels one through four tagging required by the SEC
  • UUnderstand the requirements for element selection to identify the most appropriate tag
  • UUnderstand how to create calculation relationships and extensions as necessary for lease footnote disclosures

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
CPE On-Demand
Product# 159939
Availability: Online Access 1 Year
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Regular:$143.75
AICPA Member:$115.00
Your Price:$143.75
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