Full Disclosure in Financial ReportingCode: 18-FULLDIS

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Course Details

67 Pages

The full disclosure principle, one of major accounting principles, requires that information provided in financial  statements  be  sufficiently  complete  to  avoid  misleading  users  of  the  reports  by  omitting  significant  facts  of  information.  The  full  disclosure  principle  also  refers  to  revealing  information  that would be useful in the decision‐making processes of informed users. Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including  those  related  to  accounting  policies,  segmental  information,  related  parties,  contingencies,  long‐term  purchase  contract  obligations,  inflation,  and  derivatives.  Sample  annual  reports  addressing this requirement are illustrated. 

      Presentation Method:  QAS Self-Study

       

      Category: Accounting

       

      CPE credit:  2.5 Hours


      Program Level:  Update


      Prerequisites:  None


      Advance Preparation:  None


      Exam expiration date:  Participants must submit exams for grading within one year from the date of purchase

      For more information regarding refunds, complaints, or cancellation policies, please contact our offices at 817-477-0222.

      American CPE, 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 addressed to:  National Registry of CPE Sponsors, 150 Fourth Ave. North, Nashville, TN 37219-2417.  Web site:  www.nasbaregistry.org

      NASBA QAS Sponsor number 108096


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