New

Financial Statement Reporting: Tackling Complex Disclosures (Self-Study)

Code: JI165820

Date Valid for one year from purchase date
Format Self-Study (On-Demand)
CPE credits CPE 3.5
Field(s)
of study
Accounting - Technical (3.5)
Fees
Standard member fee $59.00
checkmarkStandard nonmember fee $69.00

Members: Please log in to receive member fee.

Description

Do you dread writing financial statement disclosures or have trouble knowing what should be included in complex disclosures? This CPE course offers help with deciphering the requirements and writing disclosures for some of the most complex areas of accounting. Beneficial for professionals in public practice who audit, compile or review financial statement disclosures. Featuring examples from publicly traded companies, this course not only walks you through the requirements, it also provides examples of disclosures that meet the requirements and includes the topics of accounting errors and changes, fair value and segment reporting.

Who should take this program?

Professionals in public practice and in business involved with financial statement disclosures.

Major subjects

  • Financial statement disclosure
  • Fair value disclosures
  • Accounting changes and error correction
  • Subsequent events

Learning objective(s)

  • Recognize aspects of the FASB's disclosure framework project and other SEC disclosure improvement initiatives. Differentiate between disclosure requirements for changes in accounting principle, changes in accounting estimates, and changes in reporting entity. Recognize financial statement disclosure best practices.

Notes:

Course code Code JI165820
Sponsor AICPA
NASBA ID#: 112891
Level Intermediate
Format Self-Study (On-Demand)
Prerequisites Prereq. None
Advance
prep
None