From Footnote to Forefront: Financial Statement Disclosures

Overview

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.

Find this course for your license

License or Certification

Regulator

Objectives

recognize disclosure requirements related to accounting policies
identify disclosure requirements related to revenue recognition
recognize disclosure requirements for lessees and lessors under the lease standard
identify disclosure requirements related to credit losses on financial instruments
identify disclosure requirements related to business combinations and fair value measurements
recognize disclosure requirements for segment reporting
identify disclosure requirements for derivatives and hedging activities as well as asset retirement obligations

Designed For:

CPAs, CFEs, CMAs, auditors, managers, and other finance professionals

WebCE® is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information regarding WebCE administrative policies such as refunds, cancellations and concerns, please contact Support Services at 877-488-9308.

Course Information

Adding additional credit may change exam requirements.

Prerequisites:	Basic understanding of accounting principles and concepts
Advanced Preparation:	None

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