Wiley GAAP 2008

Appendix A. Disclosure Checklist

The disclosure checklist presented below provides a quick reference to those disclosures that are common to the financial statements of most business enterprises. Selected references to items required by the SEC, for public companies only, are also incorporated, but this checklist does not purport to be suitable for use as a comprehensive SEC disclosure checklist.

Table . A-1: Disclosure Checklist Index

General
		Page
A.	Basis of Reporting	1186
B.	Accounting Policies	1186
C.	Accounting Changes	1187
D.	Related Parties	1187
E.	Contingencies and Commitments	1188
F.	Risks and Uncertainties	1188
G.	Nonmonetary Transactions	1189
H.	Subsequent Events	1189
I.	Rights and Privileges of Various Equity Securities Outstanding	1189
J.	Variable Interest Entities (VIE)	1190
K.	Fair Value and the Fair Value Option	1190
L.	Other Disclosures	1193
Balance Sheet
A.	Cash and Cash Equivalents	1193
B.	Accounts, Notes, and Loans Receivable	1193
C.	Short‐Term Investments	1195
D.	Inventories	1196
E.	Investments—Equity Method	1196
F.	Other Investments	1196
G.	Property, Plant, and Equipment	1197
H.	Intangibles	1198
I.	Accounting for Transfers and Servicing of Financial Assets	1199
J.	Current Liabilities	1200
K.	Current and Deferred Income Tax Assets and Liabilities	1201
L.	Long‐Term Debt and Debt Extinguishment	1202
M.	Financial Instruments and Derivatives	1204
N.	Pensions and Other Postretirement Benefits	1207
O.	Leases—General Disclosures and Disclosures of Lessees	1211
P.	Leases—Lessors	1212
Q.	Equity‐Like Instruments Classified as Liabilities	1213
R.	Stockholders' ...