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Disclosure Principles

1718-219 12/13/2017
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Disclosure Principles

Disclosure requirements for financial statements under GAAP and other accounting frameworks. Explanation of disclosure techniques and disclosure examples. Full disclosure vs adequate disclosure. General financial statements disclosures: distinction between policy disclosures and disclosures of other accounting information. Recent developments in disclosures. Plenty examples of disclosures by area and subject. Discussion of common mistake.

Objectives: Upon completion of the course, participants will be able to:

  1. Comply with disclosure requirements under GAAP.
  2. Compare full disclosure vs adequate disclosure.
  3. Mention the general financial statements disclosures.
  4. Explain the distinction between policy disclosures and disclosures of other accounting information.
  5. Analyze examples of required disclosures.

Instructional Delivery Method: Group Live

P. R. Field of Study: Accounting and Auditing

NASBA Field of Study: Auditing

Pre-requisite: BBA with major in accounting or auditing. Six months experience in auditing.

Advance Preparation: None

Level: Intermediate

Date: December 13, 2017

Registration: 8:15am – 9:00am                                Seminar: 9:00am – 5:00pm

Instructor: María Morales Hernández, CPA, CGMA

Place: Club Rotario de Río Piedras (Map)

Materials: This course will be paperless and the materials will be distributed electronically.  Once you enroll in the course you can access and download them through "Mi Perfil", on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil".  On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control.  We reserve the right to refuse admission.  Space is limited.  Registration is subject to the available slots.  The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.


Accounting and Auditing 7.00

Precio General
$ 134.00