Wiley GAAP: Financial Statement Disclosure Manual

7ASC 235 NOTES TO FINANCIAL STATEMENTS

1. Authoritative Literature
   1. Subtopic
   2. Scope
   3. Disclosure Techniques
   4. Parenthetical Explanations
      1. Example—Parenthetical Explanations
   5. Notes to Financial Statements
      1. Example—Internal Reference to Note
   6. Cross‐References
      1. Example—Cross‐References to Other Line Items
   7. Valuation Allowances or Contra Accounts
      1. Example—Valuation Allowances or Contra Accounts
2. Practice Alert
   1. FASB Initiative
   2. SEC Initiative
   3. Suggestions for Improving Disclosure Effectiveness
3. Disclosure Requirements
4. Disclosure Examples
   1. Accounting Period
      1. Example 7.1: Fiscal Period
      2. Example 7.2: Change in Fiscal Year‐End
   2. Accounts Receivable
      1. Example 7.3: Receivables and Allowances for Doubtful Accounts and Composition of Other Receivables
      2. Example 7.4: Accounts Receivable, Including Amounts of Allowance Accounts
   3. Advertising
      1. Example 7.5: Marketing and Advertising ExpensesMarketing and advertising expenditures are expensed in the annual period in which the expenditure is incurred.
      2. Example 7.6: Advertising Expenses and Promotional Costs
   4. Cash Equivalents
      1. Example 7.7: Cash Equivalents
      2. Example 7.8: Cash Equivalents—No Cash Equivalents
   5. Comprehensive Income
      1. Example 7.9: Comprehensive Income (Loss)
   6. Concentrations of Risk
      1. Example 7.10: Concentration of Risk
      2. Example 7.11: Concentration of Risk
   7. Consolidation Policy
      1. Example 7.12: Basis of Presentation and Basis of Consolidation: Combined Note
      2. Example 7.13: Basis of Consolidation with Detail
      3. Example 7.14: Basis of Consolidation, Including ...