This course covers the ins and outs of financial statement disclosures. The variety of topics includes accounting policies, revenue recognition, leasing, credit losses on financial instruments, SAB 74 accounting pronouncements, business combinations, fair value measurements, segment reporting, derivatives and hedging, and asset retirement obligations. In addition to an overview of the disclosure requirements, the course provides illustrative examples from public business entities. These examples show how different companies have addressed the disclosure requirements in practice.