Financial Statement Disclosures Part 2


This course provides an explanation of current reporting policies, focusing on some of the more challenging aspects of disclosure. This course focuses on business combinations, fair value measurements, segment reporting, derivatives and hedging, asset retirement obligations, and SAB 74. The author provides illustrative examples to show different disclosure requirements in action.

Learning Objectives

Upon completion of this course, you will be able to:

  • Recognize disclosure requirements related to recent accounting pronouncements
  • Identify disclosure requirements related to business combinations and fair value measurements
  • Recognize disclosure requirements for segment reporting
  • Identify disclosure requirements for derivatives & hedging activities as well as asset retirement obligations

Designed For

CPAs and other accounting professionals in public practice and industry


  • A general familiarity with balance sheet, income statement, and statement of operations
  • An awareness of general disclosure requirements
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