Wiley GAAP 2016

Appendix BDisclosure 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 2016 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
205-40	Going Concern
210	Balance Sheet
210-20	Offsetting
220	Comprehensive Income
225	Income Statement
225-30	Business Interruption Insurance
230	Statement of Cash Flows
235	Notes to Financial Statements
250	Accounting Changes and Error Corrections
260	Earnings Per Share
270	Interim Financial Information
272	Limited Liability Entities
275	Risks and Uncertainties
280	Segment Reporting
Assets
310	Receivables
310-20	Nonrefundable Fees and Other Costs
310-30	Loans and ...