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Form 2411AS - Deloitte
The checklist should also be used to determine SEC requirements for which supporting information should be obtained during the audit. Following this instruction page is a list of Regulation S-X and S-K requirements primarily pertaining to commercial and industrial companies, which are applicable to …
examples of financial statement disclosures

[DOC File]Kodak mini-case
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Look at the segment disclosure footnote (Note 32). The following is GAAP relating to segment disclosure: Segment of a business - a component of an entity whose activities represent a major line of business or class of customer. A segment may be in the form of a subsidiary, a division, or a department.
gaap departure footnote example

[DOC File]CHAPTER 1
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The income tax footnote found in a firm’s annual report provides information an analyst can use in making adjustments in a free cash flow analysis. Generally, an income tax footnote has three tables. The table that in part explains why the firm’s effective and statutory tax rates differ is called the: a. tax provision summary
debt footnote disclosure example

[DOC File]Chapter 9
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Req. 4 Judgment call depending on circumstances. A footnote disclosure might be sufficient, but some auditors would insist on a liability. Req. 5 Report liability--- Amount is known and loss is probable. P9–8. a. Remain the same b. Decrease. c. Remain the same. d. Remain the same (because it is a financing activity) e. Remain the same. f ...
sample fair value footnote disclosure

[DOC File]THE FINANCIAL REPORTING FRAMEWORK FOR SMALL- AND …
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With only footnote disclosures required for such items as derivatives and stock-based compensation plans, costly accounting methods under U.S. GAAP can be avoided. While the acquisition method is required for business combinations similar to U.S. GAAP, push-down (new basis) accounting is permitted for acquired entities resulting in similar ...
long term debt disclosure example

[DOCX File]dkb2281.docx
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Jan 31, 2020 · An alternative to the U.S. GAAP audit requirement of paragraph 8d. is to require a footnote disclosure at the reporting date for each insurer that participates in a pool, which identifies that the insurer is invested in a cash pool, provides the reporting entity’s share
example of revenue recognition footnote

[DOC File]NOTE 1 - DESCRIPTION OF THE SCHOOL DISTRICT AND …
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Self-Insurance Footnote Comments: This example footnote will always require considerable modification. For example, the illustration describes an entity that simultaneously has obtained commercial liability insurance, has no liability insurance, and has pooled its liability risk. Usually only one of these three conditions will apply.
gaap financial statement disclosures

[DOCX File]Chapter 9
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Examples of a known obligation of an estimated amount are estimated income tax at the end of the year, property taxes at the end of the year, and obligations under warranty contracts for merchandise sold. ... only footnote disclosure is required. ... GAAP Tax GAAP Tax. Cost$1,000,000$1,000,000$1,000,000$1,000,000.
financial statement notes disclosure examples

[DOC File]MULTIPLE CHOICE QUESTIONS
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The change reduced inventory at December 31, 2007, by $248,000 and net income for 2007 by $129,000. The effect of the change on prior years is immaterial. In our opinion, disclosure of this change is required to conform with generally accepted accounting principles.
examples of financial statement disclosures

[DOCX File]Statutory Accounting Principles Working Group
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New Footnote: For purposes of this requirement, this statement adopts the guidance for effectiveness assessment after initial designation reflected in ASU 2017-12, including the concepts and restrictions for use of the short-cut method and the critical terms match method. ... This disclosure is a modification to the GAAP disclosures specific to ...
gaap departure footnote example

Gaap footnote disclosure examples