Common Financial Statement Disclosures

<p>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.</p>

<p>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.</p>

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