QAS Self-Study
Basic
CPE Credits
3 Credits: Accounting
Course Description
The full disclosure principle, one of the 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. This course discusses the disclosures required of companies, including those related to accounting policies, long-term purchase contract obligations, segmental information, related parties, risks and uncertainties, and interim financial reporting. This course also provides real-world examples to illustrate the application.
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
Course Specifics
|
Course ID 1223589 |
Revision Date April 5, 2022 |
Number of Pages 77 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Full Disclosure in Financial Reporting
$87.00 – $107.00
QAS Self-Study
Basic
CPE Credits
3 Credits: Accounting
Course Description
The full disclosure principle, one of the 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. This course discusses the disclosures required of companies, including those related to accounting policies, long-term purchase contract obligations, segmental information, related parties, risks and uncertainties, and interim financial reporting. This course also provides real-world examples to illustrate the application.
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
Course Specifics
|
Course ID 1223589 |
Revision Date April 5, 2022 |
Number of Pages 77 |
Prerequisites There are no prerequisites. |
Advanced Preparation None |
Compliance information
NASBA Provider Number: 103220
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
Course Instructor
For many years, Delta CPE LLC has offered a wide variety of continuing education courses for financial professionals. Topics covered by Delta’s courses include accounting, financial management, budgeting, investments, financial statement reporting, business management, IFRS, ethics, valuations, real estate, and business writing. The diversity and breadth of Delta’s course offerings make the company a prolific and unique contributor to the CPE world. Delta’s well-credentialed authors and contributors have also been published in numerous academic and professional journals and quoted by some of the leading financial media outlets.
Full Disclosure in Financial Reporting
$87.00 – $107.00