Delve into the most commonly encountered U.S. GAAP disclosure requirements. This course is an overview of the structure of the FASB Accounting Standards Codification and its more significant disclosure requirements applicable to non-public, small and medium-sized businesses. Coverage includes discussion of disclosure requirements for financial statements prepared using a special purpose framework, e.g., tax basis.
Recognize FASB Accounting Standards Codification disclosure requirements relating to transactions contained in financial statements purporting to be prepared in accordance with accounting principles generally recognized in the United States of America, or a special purpose framework.
FASB Accounting Standards Codification disclosure requirements Developments in the disclosure landscape How materiality enters into disclosure decisions Navigating the FASB Codification
CPAs, accountants and financial professionals.