Webcast: U.S. GAAP Disclosures for Non-Public Entities 26-27

Overview

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 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.

Highlights

FASB Accounting Standards Codification disclosure requirements An overview of the disclosure landscape How materiality enters into disclosure decisions

Prerequisites

None

Designed For

CPAs, accountants, and other financial professionals looking to expand and update their understanding and knowledge.

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

Preparation

None