Index to Classes

Audit Planning: A Practical Approach to Integrating the Standards

How to Perform an Executive Level Review of Accounting and Auditing Engagements

Internal Control and the COSO Report: What Every Organization Needs to Know

Financial Statement Disclosure Issues

Advanced Training for Reviewers: Current Issues in Practice Monitoring

Developing New Assurance Services in a CPA Firm

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Other Information:
  Duane Reyhl Home Page
  Detailed Author Biography
  Summary Biography
  E-mail: dreyhl@reyhl.com

Updated: January 13, 2002

   Duane Reyhl > Authored Classes > Financial Statement Disclosure Issues

Financial Statement Disclosure Issues


Category: Audit / Accounting Level: Advanced CPE Credit: 3 hours

You Should Attend If You:
  • Are a CPA in a small firm or a sole practitioner.
  • Responsible for preparing or reviewing financial statements with disclosures.
  • Feel burdened or confused by the disclosure requirements of professional standards.
  • Want to prepare more informative financial statement disclosures.

Course Summary: This class discusses the practical side of financial statement disclosures. It seeks to answer common questions. For example, how should you determine if a disclosure requirement applies to your client? Are all disclosures required in every circumstance? What do you do if a client objects to a disclosure? How do you measure disclosure materiality? This class also discusses common pitfalls and deficiencies related to disclosures in financial statements.

How You Will Learn: Group discussion is the most effective way to learn the concepts in this course. I will encourage you to share your questions about financial statement disclosures. We will explore available options for disclosure.

Course Topics: Major course topics include:
  • Recognition, measurement and disclosure.
  • Generally accepted accounting principles..
  • Other comprehensive bases of accounting.
  • Disclosure materiality.
  • Use of disclosure checklists.
  • Common disclosure deficiencies.
  • Technical resources.

Author:
Duane Reyhl, CPA is with the regional CPA firm of Andrews Hooper & Pavlik and the former technical director of the Peer Review Program, California Society of CPAs. He works on the kind of engagements he discusses in the course.

How to Get This Course:
You may purchase a site license for this course that includes a participant's manual, discussion leader's guide, and a slide show in Microsoft PowerPoint format. You may also arrange for Duane to lead the course.

For more information about the price, the site license, or other course information, please contact:

 
Duane Reyhl, CPA
Andrews Hooper & Pavlik P.L.C.
5300 Gratiot
Saginaw, MI 48603
Phone: (989) 497-5300
E-mail: duane.reyhl@ahpplc.com

Duane Reyhl
116 Woodlawn Dr.
St. Charles, MI 48655
Phone: (989) 865-6520
E-mail: dreyhl@reyhl.com