Description
Disclosure has never been more critical. This course covers the most commonly encountered U.S. GAAP disclosure requirements. The course is an overview of the structure of the FASB Accounting Standards Codification and its more significant disclosure requirements applicable to non-public entities. In addition to U.S. GAAP, the course includes discussion of disclosure requirements for financial statements prepared using a special purpose framework, e.g., tax basis.
Presenters - Howard Stephen Sibelman
Designed For
Designed For: CPAs, accountants, and other financial professionals looking to expand and update their understanding and knowledge.
Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Sole Practitioner
Objectives
- Recognize FASB Accounting Standards Codification disclosure requirements applicable to financial statements purporting to be prepared in accordance with accounting principles generally accepted in the United States of America
- Recognize the disclosure requirements when financial statements are presented in accordance with a special purpose framework
Highlights
- FASB Accounting Standards Codification disclosure requirements
- An overview of the disclosure landscape
- How materiality enters into disclosure decisions
- Navigating the FASB Codification
Advanced Prep
None
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Leaders
CALCPE Panel
No Biography Available