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  Dates & Locations
05/15/08 Pasadena
Classes meet
9:00am-5:00pm
taught by
Seid Sadat or Kris Griswold
Only $220!
Lunch is always included
8 CPE Hours
Overview
No Prerequisites
No Advance Preparation
Intermediate
(NASBA: AC)
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Financial statement disclosure requirements have increased both for privately-held and publicly-owned companies. This seminar reviews the Statement of Cash Flows, measuring and reporting asset impairments, new ways to measure and report earnings including pro forma disclosures, the new disclosure requirements under Statements of Financial Accounting Standards for intangibles, asset retirement, and debt extinguishment. Traditional areas covered include:
- investments in debt and equity securities
- financial instruments & leases transactions
- pension & retirement plans & business segment reporting
There is a discussion of the implications of increased disclosure requirements for small practitioners. The recent accounting scandals in companies like Enron, WorldCom, Adelphia, Tyco, Global Crossing, and Qwest are reviewed to assess disclosure inadequacies. A practical case study will be used in this seminar.
The discussions emphasize disclosures that enhance the usefulness of financial statements to business owners and creditors.
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