Print Page   |   Contact Us   |   Sign In   |   Join
Financial Statement Disclosures for the Tax Practitioner (4151246E)
View Registrations Tell a Friend About This EventTell a Friend
 

"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

11/6/2015
When: 11/6/2015
7:30 AM - 3:00 PM
Where: Webcast/Webinar
Presenter: Al Partington, CPA
Contact: April Deneault
801-834-6634


Online registration is closed.
« Go to Upcoming Event List  

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 Subjects:



    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.

 
    

Designed For:

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

Prerequisite: None

Advanced Prep:  None

Speaker: Al Partington, CPA

Vendor: CalCPA

Field of Study:     Accounting & Auditing

Level:  Overview

CPE Credit: 8 Hours

Acronym:   FSDTP

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

Al Partington, CPA, is a professor at Pierce College, and a practicing CPA, servicing a variety of small business and individual clients.  He was a manager with Price Waterhouse Coopers, a former vice president of and instructor for the Becker CPA Review Course, and an instructor for the Conviser Duffy CPA Review Course preparing candidates for the CPA exam.  He is a past recipient of the Education Foundation’s Meritorious Service and Instructor Excellence Awards and the AICPA’s Outstanding Instructor Award.

Membership Management Software Powered by YourMembership.com®  ::  Legal