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Objective: To describe in detail the required financial statement disclosures in areas of particular concern to financial statement preparers, with an emphasis on disclosure requirements issued by the FASB in response to economic developments that have taken place within the last five years. This course describes briefly the reasons why the accounting profession seeks to set financial reporting standards, its past attempts to standardize accounting and financial reporting requirements and the process by which the FASB determines its position in a particular area.

Additional Course Details

  • Publisher: ACCPE Editorial
  • Course Level: Overview
  • Pre-Requisites: None
  • Interactive: Yes
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