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Financial statement disclosures are important to provide the information necessary for financial statement users to make economic decisions. Disclosures further explain and clarify information provided in the basic financial statements, but also provide critical information about subsequent events, litigation risk, and other concerns.
This course focuses on the most common financial statement disclosures for small- or medium-sized nonpublic entities under U.S. GAAP from general disclosures to specific disclosures for common categories of assets, liabilities, equity transactions, revenues and expenses.
Learning Objectives
- Identify common financial statement disclosures for small- and medium-sized nonpublic business entities, such as specific common assets, liabilities, and equity transactions.
- Explore critical information useful to financial statement readers for making economic decisions, such as information about fair value measurement, commitments, contingencies, related parties, and going concern uncertainty.
- Explore results of operations through information that supplements the face financial statements, such as details about revenue recognition and income taxes.
Last updated/reviewed: April 5, 2020
3 Reviews (22 ratings)Reviews
Anonymous
(Owner)
A lot of great info packed into this course. This course provides a high-level look at the various disclosures that need to be considered.
Anonymous
(Program Manager)
I really like Jennifer's class that has detail contents in her presentation. The material is very helpful.
Anonymous
()
Good information, well-presented. Excellent presentation, will recommend to others.
Prerequisites
Course Complexity: Intermediate
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company:
Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact:
For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .