Estimates, Contingencies, and Going Concern: Accounting for the Unknown
Session details
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- 2026-02-12T19:08:03.840Z
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- 2026-02-12T19:08:03.840Z
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- title
- Estimates, Contingencies, and Going Concern: Accounting for the Unknown
- code
- 26CTestEvent-LE14
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- description
- This insightful course tackles one of accounting's most challenging areas: properly treating and disclosing financial statement uncertainty. Financial reporting professionals frequently struggle with quantifying and communicating risk factors that could materially impact financial statements.Through practical examples and authoritative guidance, you'll develop a framework for evaluating, accounting for, and disclosing various types of financial uncertainty in U.S. GAAP-based financial statements.The session addresses:• Methodologies for identifying and assessing financial statement areas containing significant uncertainty• Step-by-step application of loss contingency accounting under ASC 450• Practical approaches to evaluating the adequacy of common accounting estimates and accruals• Comprehensive guidance on going concern assessment and disclosure requirements• Documentation strategies that support your professional judgment in areas of uncertainty• Common pitfalls in disclosure and how to avoid themDesigned for: Accounting professionals responsible for preparing, reviewing, or auditing financial statements, including controllers, financial reporting managers, public accountants, and auditors. This course provides essential knowledge for anyone seeking to strengthen their understanding of uncertainty-related accounting and disclosure requirements under U.S. GAAP.
- start
- 2026-02-14T14:30:00.000Z
- end
- 2026-02-14T16:10:00.000Z
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- 120
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- America/Denver
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Registrations
0No registrations returned for this session.