Appendix Disclosure Checklist for Commercial Businesses

The disclosure checklist presented below provides a quick reference to those disclosures that are common to the financial statements of most commercial business enterprises. This checklist does not purport to be suitable for use as a comprehensive SEC disclosure checklist, nor is it designed to be used for reporting entities that are not-for-profit organizations, state or local governments, or that are engaged in other industries that are subject to specialized accounting and reporting rules. Readers are advised to access the FASB Codification for additional details on requirements.

Numbers preceding the topics refer to the relevant FASB ASC Topic. For each Topic, the related chapter in Wiley GAAP 2014 offers more information about implementing the requirements and gives examples.

CONTENTS

Presentation

205 Presentation of Financial Statements

205-20 Discontinued Operations

205-30 Liquidation Basis of Accounting

210 Balance Sheet

210-20 Offsetting

225 Income Statement

225-20 Extraordinary and Unusual Items

230 Statement of Cash Flows

235 Notes to Financial Statements

250 Accounting Changes and Error Corrections

260 Earnings Per Share

270 Interim Financial Statements

275 Risks and Uncertainties

280 Segment Reporting

Assets

310 Receivables

310-20 Nonrefundable Fees and Other Costs

310-30 Loans and Debt Securities Acquired with Deteriorated Credit Quality

310-40 Troubled Debt Restructurings by Creditors

320 Investments—Debt and ...

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