U.S. GAAP Disclosures for Non-Public Entities WEBCAST
Overview
Disclosure has never been more critical. This course covers the most commonly encountered U.S. GAAP disclosure requirements. The course is an overview of the structure of the FASB Accounting Standards Codification and its more significant disclosure requirements applicable to non-public entities. In addition to U.S. GAAP, the course includes discussion of disclosure requirements for financial statements prepared using a special purpose framework, e.g., tax basis.
Highlights
FASB Accounting Standards Codification disclosure requirements. An overview of the disclosure landscape. How materiality enters into disclosure decisions. Navigating the FASB Codification.
Prerequisites
None.
Designed For
CPAs, accountants, and other financial professionals looking to expand and update their understanding and knowledge.
Objectives
Recognize FASB Accounting Standards Codification disclosure requirements applicable to financial statements purporting to be prepared in accordance with accounting principles generally accepted in the United States of America. Recognize the disclosure requirements when financial statements are presented in accordance with a special purpose framework.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Howard Sibelman, Shareholder, Moss Adams LLP (Los Angeles)
Howard Sibelman, CPA, MBT - As the former Education Director for Crowe Horwath International, Howard provided leadership on audit methodology, the CaseWare CH International Audit Template, training initiatives and accounting and auditing technical support to the CH International members. Immediately prior to joining CH International, Howard was a Business Assurance Partner at Moss Adams. At Moss Adams, Howard was a member of the firm’s International Services Group, IFRS Core Training Group, and Quality Control Coordinator for the Los Angeles office. Howard serves on the CalCPA Accounting Principles and Assurance Standards Committee. Howard has extensive experience in accounting, auditing and consulting to middle-market companies. During his 50 year career as an auditor, 30+ years as an audit partner, Howard was CPE Director for a national CPA firm, an instructor at the University of Southern California, on the faculty of two of the largest CPA review courses, and has authored and/or facilitated numerous firm, AICPA and CalCPA education programs. Howard was also a founding member of the AICPA Employee Benefit Plans Audit Quality Center Executive Committee.
Non-Member Price $399.00
Member Price $299.00