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DET281 – Full Disclosures In Financial Reporting

Course and Test $ 45.00
Course and Test PDF $ 30.00
Additional Hard Copy Test $  6.00
Additional Online Test $  6.00

 

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SKU: DET281. Category: .

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CPE Credit Hours: 2

Field of Study: Accounting

 

The full disclosure principle, one of 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.

Full disclosure is required for the fair presentation of financial statements. This course discusses the disclosures required of companies, including those related to accounting policies, segmental information, related parties, contingencies, long-term purchase contract obligations, inflation, and derivatives. Sample annual reports addressing this requirement are illustrated.

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This is a self-study CPE course.
Program level: Basic
Prerequisites: None
Advanced Preparation: None Required
Minimum Final Examination Passing Grade: 70%
Maximum Time Allowed To Complete Program: One Year From Date Of Purchase