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Webcast: Financial Statement Disclosures for the Tax Practitioner (CAFSDTP15)
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When preparing a compilation or review that requires GAAP or another comprehensive basis of accounting (special purpose framework) and financial statement disclosures, you and your clients need confidence that you are in compliance with all necessary disclosures. This course will review basic disclosure requirements; prepare you to distinguish GAAP and other presentations, related disclosures and reporting considerations; provide practical approaches; and present disclosure examples, including t

11/6/2015
When: 11/06/2015
8:30 AM until 4:00 PM
Where: Webcast
Louisiana
United States


Online registration is closed.
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Registration Fees
Members $275
Non-Members $375

CPE: 8 hours
Level: Overview
Vendor: CalCPA
Category: Accounting & Auditing
Prerequisites: None
Advanced prep: None

Who should attend: CPAs who primarily do taxes, but occasionally report on financial statements for small nonpublic entities requiring disclosures.

When preparing a compilation or review that requires GAAP or another comprehensive basis of accounting (special purpose framework) and financial statement disclosures, you and your clients need confidence that you are in compliance with all necessary disclosures. This course will review basic disclosure requirements; prepare you to distinguish GAAP and other presentations, related disclosures and reporting considerations; provide practical approaches; and present disclosure examples, including those from recent pronouncements for nonpublic and for-profit entities.

Objectives

  • Identify specific disclosure requirements for various accounts within each basic financial statement, distinguishing between those for GAAP and other presentations.
  • Determine other disclosure requirements, including special areas and situations.
  • Recognize typical examples of various presentation and disclosure requirements.


Major Topics
  • GAAP and other framework presentations, related disclosures and reporting considerations.
  • Presentations and considerations to determine the most appropriate presentation for a particular client situation.
  • Differences between recognition and measurement issues when preparing tax-basis financial statements.
  • Disclosures required for accounts within the balance sheet, statement of income and statement of cash flows for GAAP and other special purpose framework presentations.
  • Disclosures for the summary of accounting policies, related-party transactions, going-concern issues, the use of estimates, revenue recognition, comprehensive income and subsequent events.
  • Special disclosures for income taxes, lease accounting, pension liability and risk and uncertainties.
  • Effect of disclosures on the auditor and accountant's report, including various qualifications and modifications.

 



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