Financial Statement Presentation and Disclosure - Part 2
Total Credits: 4 including 4 Accounting - Technical
- Average Rating:
- 30
- Categories:
- Accounting and Auditing | ACPEN Industry Institute
- Faculty:
- Gary A. Hotchkiss, CPA
- Course Levels:
- Basic
- Duration:
- 4 Hours
- License:
Description
This session is a must-attend-event for any professional accountant tasked with development of financial statement disclosures accompanying financial statements destined for either an employer or firm client. This is a non-patronizing, back-to-basics workshop that thoroughly reviews what constitutes adequate disclosure in financial statements presented under various user scenarios. This session will, specifically, address topics related to financial statement disclosure when the applicable financial reporting framework is an other-than-GAAP (Special Purpose Framework) framework. Numerous examples of frequently encountered financial statement disclosures are provided throughout this hear-it-today, apply-it-tomorrow session. This is the comprehensive review of basic financial statement disclosure skills that virtually every peer review committee has been looking for - for years.
Basic Course Information
Learning Objectives*Review and understand what constitutes adequate disclosure in financial statements presented under various user scenarios.
Major Subjects
*Types of Financial Statement Disclosure a. Level of detail, b. Parenthetic, and c. Footnote
*Researching financial statement-related matters, a. Accessing and using the FASB Accounting Standards Codification (ASC), and b. Accessing publicly-available examples of financial statements and related disclosures
*Professional accountant involvement in the development of effective financial statement disclosures
*Professional standard disclosure requirements
Course Materials
| FSPD2014_4Hr_Part2of2 | Available after Purchase | ||
| IMPORTANT CPE INFORMATION - 2015 (0.06 MB) | Available after Purchase | ||
Faculty
Gary A. Hotchkiss, CPA Related Seminars and Products
Gary’s professional career has encompassed public accounting in the capacity of staff to partner level in firms ranging from small to international practices, and industry experience at the controller and chief financial officer level. Gary’s experience also includes three years as a member of the Auditing Standards Board of the American Institute of Certified Public Accountants. For several years, Gary served as the senior technical reviewer for the Texas Society of CPAs for peer reviews conducted in that state. Various organizations such as the American Institute of Certified Public Accountants and state societies of CPAs have named Gary as their discussion leader of the year. Participants have noted that he enhances his presentations by including real-life examples and drawing upon a “somewhat dry” sense of humor.
Gary, currently, is a partner in a small accounting practice in Dallas, Texas. Additionally, Gary is the President of RealisticApproach Seminars, Inc. RealisticApproach Seminars, Inc. develops and provides professional training, exclusively through state societies of CPAs, to CPAs throughout the country.
Additional Info
Basic Course Information
Advanced Preparation NoneCourse Developer Gary Hotchkiss
Designed For Anyone responsible for presenting or attesting regarding financial statements.
Original Recording Date April 23, 2014
Prerequisites None
Yellow Book
No
Additional Information
Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).Instructional Delivery Method Group Internet Based
Official Registry Statement
Business Professionals' Network, Inc. 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
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