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This Course is based on the electronic .pdf file(s)
Full Disclosure In Financial Reporting
by:
Delta CPE
(2014
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Field of Study: |
Accounting
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CPE Credit: |
4
Hours
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Level: |
Basic to Intermediate
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Prereqs: |
Basic Accounting
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State Exceptions: |
None
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How
do I register for an Apex CPE course?
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Your
Price: |
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Exam Only
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$50.00
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There is no book for this course. The course is based on an electronic .pdf file which you can download now.
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*Courses must be completed for CPE credit within one year of the date of
purchase.
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What
is Apex CPE's refund policy?
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Course
Description: |
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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.
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Course
Topics: |
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Increase in Reporting Requirements
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Major Disclosures
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Creditor Claims
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Changes in Accounting Principles
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Deferred Taxes, Pensions, and Leases
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Segmental Reporting
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Disclosure of Contingencies and Commitments
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Disclosure of Unconditional Purchase Contract Obli
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Disclosures for Derivatives
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Subsequent Events
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What
is Apex CPE's complaint resolution policy?
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