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Disclosures of Risks and Uncertainties
$29.95$29.95
Disclosures of Risks and Uncertainties
Course Description:
This course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC), there are also additional disclosure requirements required by Regulation S-K. This course focuses on general disclosure requirements outlined in U.S. GAAP. This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
• Identify the scope of transactions included within ASC Topic 275Course Description:
This course provides an overview of the disclosure requirements regarding risks and uncertainties. The disclosure requirements related to risks and uncertainties are prescribed by the Financial Accounting Standards Board (FASB) in ASC Topic 275. For public business entities that file their annual and interim reports with the U.S. Securities & Exchange Commission (SEC), there are also additional disclosure requirements required by Regulation S-K. This course focuses on general disclosure requirements outlined in U.S. GAAP. This course also provides illustrative examples from both the GAAP implementation guidance as well as actual SEC filings from public business entities.
Learning Objectives:
Upon successful completion of this course, participants will be able to:
• Recognize when disclosure is required related to accounting estimates
• Differentiate between concentration areas and whether or not disclosure is required
Course Number:
KC33
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
KC33
NASBA Field of Study:
Accounting
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
March 2024
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
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