Financial statement presentation

Accounting guide

Our guide describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts.

We have updated the Financial statement presentation guide, which describes the presentation and disclosure requirements of common financial statement accounts, including the appropriate classification of cash flows in the statement of cash flows.

Our popular financial reporting guide, Financial statement presentation, describes in detail the financial statement presentation and disclosure requirements of common balance sheet and income statement accounts. It also discusses appropriate classification of cash flows in the statement of cash flows, and addresses requirements and considerations with regard to the statements of stockholders’ equity and other comprehensive income. In addition, the guide covers:

  • Earnings per share calculations
  • Changes in estimate, accounting principles and errors
  • Subsequent events
  • Parent company-only financial statements
  • Limited liability companies and partnerships

 

Downloading the guide onto an iPad

iPad
  1. Click on the button below to open document:
    Financial statement presentation
  2. When the pdf opens, click anywhere on the guide and a menu will pop up at the top of the page with an option to “Open in iBooks” (top right). Click on this button.
  3. The guide will then be saved to your iBooks app for future access.

Contact us

Beth Paul
US Strategic Thought Leader, National Professional Services Group
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