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Wiley GAAP 2008 by Colorado Steven M. Bragg Englewood, Ralph Nach American Express Tax and Business Inc., Barry J. Epstein

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Appendix A. Disclosure Checklist

The disclosure checklist presented below provides a quick reference to those disclosures that are common to the financial statements of most business enterprises. Selected references to items required by the SEC, for public companies only, are also incorporated, but this checklist does not purport to be suitable for use as a comprehensive SEC disclosure checklist.

Table . A-1: Disclosure Checklist Index
General
  Page
A.Basis of Reporting1186
B.Accounting Policies1186
C.Accounting Changes1187
D.Related Parties1187
E.Contingencies and Commitments1188
F.Risks and Uncertainties1188
G.Nonmonetary Transactions1189
H.Subsequent Events1189
I.Rights and Privileges of Various Equity Securities Outstanding1189
J.Variable Interest Entities (VIE)1190
K.Fair Value and the Fair Value Option1190
L.Other Disclosures1193
Balance Sheet
A.Cash and Cash Equivalents1193
B.Accounts, Notes, and Loans Receivable1193
C.Short‐Term Investments1195
D.Inventories1196
E.Investments—Equity Method1196
F.Other Investments1196
G.Property, Plant, and Equipment1197
H.Intangibles1198
I.Accounting for Transfers and Servicing of Financial Assets1199
J.Current Liabilities1200
K.Current and Deferred Income Tax Assets and Liabilities1201
L.Long‐Term Debt and Debt Extinguishment1202
M.Financial Instruments and Derivatives1204
N.Pensions and Other Postretirement Benefits1207
O.Leases—General Disclosures and Disclosures of Lessees1211
P.Leases—Lessors1212
Q.Equity‐Like Instruments Classified as Liabilities1213
R.Stockholders' ...

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