Our popular financial reporting guide, Financial statement presentation, describes in detail the financial statement presentation and disclosure requirements for common balance sheet and income statement accounts. It also discusses appropriate classification of transactions in the statement of cash flows, and addresses the requirements related to the statements of stockholders’ equity and other comprehensive income. In addition, the guide covers the presentation and disclosures related to:
Certain updates have been made to reflect changes due to recent accounting standards, clarify guidance, and clarify the application of SEC guidance to private companies. See Appendix D, Summary of significant changes, for information on the most recent updates.
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