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Course 171043 - Full Disclosure In Financial Reporting
  Course Description
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This Course is based on the electronic .pdf file(s) Full Disclosure In Financial Reporting
by: Delta CPE   (2014 )
Field of Study: Accounting
CPE Credit: 4 Hours
Level: Basic to Intermediate
Prereqs: Basic Accounting
State Exceptions: None
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Your Price:
Exam Only $50.00

There is no book for this course. The course is based on an electronic .pdf file which you can download now.
*Courses must be completed for CPE credit within one year of the date of

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Electronic Downloads:
Full Disclosure In Financial Reporting
by: Delta CPE, 2014, 77 pages
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Course Description:
The full disclosure principle, one of major accounting principles, requires that information provided in financial statements be sufficiently complete to avoid misleading users of the reports by omitting significant facts of information. The full disclosure principle also refers to revealing information that would be useful in the decision-making processes of informed users. Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including those related to accounting policies, segmental information, related parties, contingencies, long-term purchase contract obligations, inflation, and derivatives. Sample annual reports addressing this requirement are illustrated.

Course Topics:
Increase in Reporting Requirements Major Disclosures
Creditor Claims Changes in Accounting Principles
Deferred Taxes, Pensions, and Leases Segmental Reporting
Disclosure of Contingencies and Commitments Disclosure of Unconditional Purchase Contract Obli
Disclosures for Derivatives Subsequent Events
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