Self-Study On-Demand


3 CPE

Full Disclosure in Financial Reporting [2025-2026]

Self-Study On-Demand
3 CPE

Learning Objectives

Upon successful completion of this course, participants will be able to: Recognize the full disclosure principle and its implementation Identify information disclosed in the summary of significant accounting policies Recognize common disclosures relating to accounting policies (e.g., revenue recognition, hedges) Identify disclosure requirements for subsequent event, major business segments, related party transactions, risks and uncertainties, and interim financial reporting

Major Topics

Full Disclosure Principle Accounting Policies Subsequent Events Common Disclosures Summary of Significant Accounting Policies Unconditional Purchase Contract Obligations. Segmental Reporting Related Parties Risks and Uncertainties Accounting Changes and Error Corrections Interim Financial Reporting

CPE Credits Available

3 CPE
3
Accounting&Auditing

Things to Know About This Course

Course Level

  • Basic

Intended Audience

CPAs, CFOs, controllers, financial professionals, and auditors.

Provider

Western CPE

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