CE/CPE Course Information

Financial Statements: Disclosures

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Accounting
Program Level: Overview
Lesson Version: 18-1
Publication/Revision Date: November 8, 2018
Prerequisites/Advanced Preparation: None

Learning
Objectives
After completing this course, you will be able to
  • Answer questions about the disclosures for significant accounting policies
  • Determine segment disclosures
  • Apply interim reporting principles and identify interim disclosures
  • Determine related party disclosures
  • Answer questions about the disclosures for commitments
  • Answer questions about the disclosures for certain significant risks and uncertainties
  • Identify which subsequent events should be recognized and which subsequent events should be only disclosed
  • Recognize when disclosure of discontinued operations is required
  • Interpret new disclosure requirements
Course Topics
  1. Significant Accounting Policies
  2. Segment Reporting
  3. Interim Financial Reporting
  4. Related Party Disclosures
  5. Commitments
  6. Significant Risks and Uncertainties
  7. Subsequent Events
  8. Discontinued Operations
  9. New Disclosure Requirements

This self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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