ObjectiveParticipants will be able to prepare disclosures necessary for both public and non-public entities.
- Special emphasis is given to common disclosure deficiencies noted in practice
- Recent changes in revenue, leases, subsequent events, going concern, loss contingencies, financial instruments, and fair value
- Risks and uncertainties and accounting policies
- Liabilities—how debt violations impact classification
- Uncertain tax positions
- Accounting changes, error corrections, and other categories in the income statement
- Cash flow statements
Designed ForCPAs, accountants, and financial professionals in industry and public practice who are responsible for the preparation of non-public financial statements. This program is a must for those professionals who will undergo peer review.
PrerequisiteParticipants should be familiar with current accounting issues.