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