Form 10-K Series: Detailed Analysis of the Financial Statements Section

Course Overview
This course provides an overview of the financial statements included in SEC Form 10-K, focusing on their structure and significance in assessing a company's financial health. We will break down each primary statement, highlighting key components, classifications, and their relevance for analysis. The course also examines the role of accounting policies and estimates in shaping financial results as well as the importance of footnote disclosures. Finally, we'll identify common pitfalls in financial reporting and outline best practices for ensuring accuracy and clarity, emphasizing the role of internal review processes in maintaining high-quality disclosures.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the key components and classifications of financial statements included in SEC Form 10-K
•    Recognize the significance of each financial statement in assessing a company's financial health
•    Distinguish between critical accounting policies and estimates that impact financial reporting
•    Determine the role of footnote disclosures in providing additional context to financial statements
•    Recognize common pitfalls in financial statement disclosures from effective disclosure practices
 

Revision Date 10/24/24

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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