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.

Major Topics:

• General disclosures about the entity and its environment
• Common critical information that supplements the face financial statements
• Highlighting risks and uncertainties through robust footnotes
• Tailoring disclosures to the nature, size, and complexity of the entity to provide useful information for economic decisions

Who Should Attend:
Anyone responsible for preparing or attesting upon financial statements.