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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
Feedback and Inquiry Form
Other Information:
Duane Reyhl Home Page
Detailed Author Biography
Summary Biography
E-mail: dreyhl@reyhl.com
Updated: January 13, 2002
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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:
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- 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
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