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Wiley GAAP 2013: Interpretation and Application of Generally Accepted Accounting Principles by Joanne M. Flood

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Appendix A

Disclosure Checklist for Commercial Businesses

The disclosure checklist presented below provides a quick reference to those disclosures that are common to the financial statements of most commercial business enterprises. Selected references to items required by the SEC, for public companies only, are also incorporated as many private company financial statement preparers believe these to be “best practices” to be emulated, but this checklist does not purport to be suitable for use as a comprehensive SEC disclosure checklist, nor is it designed to be used for reporting entities that are not-for-profit organizations, state or local governments, or that are engaged in other industries that are subject to specialized accounting and reporting rules. Readers are advised to access the FASB Codification for additional details on requirements.

The checklist contains chapter references from Wiley GAAP 2013. The chapter referenced for each topic offers more information about implementing the requirements and examples.

Numbers preceding the topics refer to the relevant FASB ASC Topic.

CONTENTS

Presentation
   205 Presentation of Financial Statements 1205
   205-20 Discontinued Operations 1206
   210 Balance Sheet 1207
   210-20 Offsetting 1207
   225 Income Statement 1208
   225-20 Extraordinary and Unusual Items 1208
   230 Statement of Cash Flows 1209
   235 Notes to Financial Statements 1209
   250 Accounting Changes and Error Corrections 1210
   260 ...

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