This 4-hour program highlights the most common disclosure errors being made in financial statements. Special emphasis will be on problem disclosures identified in peer review. Note: This program is a 4-hour version of “Disclosure – The Key to Financial Statements.”
Course ID: PPF4
Pitfalls and Problems in Financial Statement Disclosures
- Participants will be able to prepare disclosures for privately-held companies.
- General disclosures including accounting policies, contingencies, subsequent events, financial instruments, fair value, risks and uncertainties, and related parties
- Balance sheet items, including cash and investments
- Liability issues, including classification problems
- Income statement areas-accounting changes and error corrections, discontinued operations, disclosures, and income taxes, including uncertain tax positions
- Cash flow statements
DESIGNED FORAccountants in public practice and industry.
FIELD OF STUDY