Financial statement presentation

Accounting guide

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

This guide was fully updated in November 2016. Certain sections were updated in May 2017.

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:

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

May 2017 update to the Financial statement presentation guide

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.

Downloading the guide onto an iPad

  1. Click on the button below to open document:
    Financial statement presentation
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the "Copy to iBooks" option.
  4. The guide will then be saved to your iBooks app for future access.

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