Our financial reporting guide, Financial statement presentation, details 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:
Our guide has been updated to reflect new and revised guidance from the FASB and our related interpretations.
This time of year can be quite hectic from a financial reporting perspective for calendar year-end companies. To help you prepare as you go into year end, we would like to share with you our top 5 financial reporting reminders for 2018.
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