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XBRL Footnote Tagging: Segment Reporting

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 segment reporting 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 when companies report a hierarchy of segments.

Learning Objectives

  • Using a case study example, learn the steps in the process for tagging a segment reporting 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
  • Identify which axes and members should be used to distinguish each business segment
  • Learn best practice guidance for tagging business segments as a hierarchy when segments are categorized as sub-segments of others

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# 159934
Availability: Online Access 1 Year
For registered users only
Regular:$143.75
AICPA Member:$115.00
Your Price:$143.75
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