Financial Statement Presentation and Disclosure

Instructor

Dr. Chris
Harper

This comprehensive session is a must-attend event for any professional accountant who prepares financial statements for either a private enterprise or a firm client. We illustrate best practices for presentation and disclosure by revisiting fundamentals of financial reporting for various industries. This workshop explores best practices for United States GAAP in addition to considerations for special purpose frameworks. Experienced accountants will benefit from a refresher whereas other accountants will appreciate formative skill-building insights.

Learning Objectives

Utilize resources for financial statement preparation
Identify efficient methods for preparing financial statements
Appreciate the role of disclosures in financial reporting
Prepare financial statements and related disclosures

Major Topics

U.S. GAAP and Special purpose frameworks
Form and content of financial statements: Balance sheets
Income statements; Statements of cash flows
Retained earnings and/or owners’ equity statements
Comprehensive income
Supplementary information
Comparative vs. single-period financial statements
Sufficiency of disclosures
Illustrative disclosures frequently encountered in small-to-medium reporting entities
Industry-specific nuances

CPE Credits Available

4 CPE

4: Accounting

Things to Know About This Course

Course Level

Intermediate

Professional Area of Focus

Accounting

Advanced Preparation

None

Intended Audience

CPAs in public practice or members in industry

Provider

ACPEN

Register For This Event

ASCPA Member

$ 129 129
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ASCPA Non-Member

$ 159 159

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