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CPE Self-Study

Financial Statement Reporting - Tackling Complex Disclosures

  • $59.00-$69.00
    Financial Statement Reporting - Tackling Complex Disclosures Availability : Online Access Product #: 165821
    AICPA Member: $59.00
    Non-Member: $69.00
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    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-CL4FSCD

Do you dread writing financial statement disclosures or have trouble knowing what should be included in complex disclosures? This CPE course offers help with deciphering the requirements and writing disclosures for some of the most complex areas of accounting. Beneficial for professionals in public practice who audit, compile or review financial statement disclosures. Featuring examples from publicly traded companies, this course not only walks you through the requirements, it also provides examples of disclosures that meet the requirements and includes the topics of accounting errors and changes, fair value and segment reporting.

Learning Objectives

This course will prepare you to do the following:

  • Recognize aspects of the FASB's disclosure framework project and other SEC disclosure improvement initiatives.
  • Differentiate between disclosure requirements for changes in accounting principle, changes in accounting estimates, and changes in reporting entity.
  • Recognize financial statement disclosure best practices.

Key Topics

  • Financial statement disclosure
  • Fair value disclosures
  • Accounting changes and error correction
  • Subsequent events

Who Will Benefit?

  • Professionals in public practice and in business involved with financial statement disclosures.

System Requirements

About the Authors

Kelen F. Camehl, CPA, MBA

Kelen is a Certified Public Accountant with over 13 years of progressive accounting experience in various industries and currently serves as an accounting policy advisor with ConocoPhillips. Prior to this, he worked in various internal audit and SOX compliance roles within the company. Prior to joining ConocoPhillips, he gained public accounting experience with PricewaterhouseCoopers, working with various clients in the energy, electric, power, gas, and utility sectors. Kelen has remained activity involved in CPA exam content development for the past six years and has authored more than a thousand multiple choices questions for different sections of the exam, attending various workshops with the AICPA across the country each year. Additionally, he also is a technical reviewer and content developer for both Wolters Kluwer (CCH) and SmartPros Ltd and an editorial advisor for the AICPA’s Journal of Accountancy. He received his BBA in Accounting from Texas A&M University – Corpus Christi and his MBA in Finance at the University of Texas – San Antonio.

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.