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XBRL Footnote Tagging: Share-Based Payments

Author/Moderator: XBRL US
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 the share-based payments 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 share-based payments 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 share-based payments 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# 159930
Availability: Online Access 1 Year
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Regular:$143.75
AICPA Member:$115.00
Your Price:$143.75
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