Financial Statement Disclosures (Currently Unavailable)

Author: Jessie Kanter

CPE Credit:  4 hours for CPAs

We will also take a deeper dive into some of the more common complex areas and the related disclosures relevant to privately held companies.

Publication Date: June 2015

Topics Covered

  • Disclosure requirements for privately held companies
  • Specific disclosure requirements related to Fair Value Measurements, Consolidated Financial Statements, Business Combinations, Non-Controlling Interests (including variable interest entities, Preferred Stock and Similar Equity Interests

Learning Objectives

  • Recognize the disclosure requirements under US GAAP.

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Accounting (4 hours)

Program Prerequisites
None

Advance Preparation
None

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