A clear and concise set of proper financial statement disclosures can make or break an entity's financial statements. Such disclosures are no longer simply "additional information" provided by a business; they can be complex in nature and difficult to both prepare and understand. Oftentimes, financial statement users will first turn to the notes in the financial statements in order to get a feel for where the business and its numbers might be heading. This course will focus on key balance sheet and income statement disclosure requirements in accordance with U.S. GAAP as well as those relating to accounting policies, changes in accounting estimates and errors, subsequent events, and related party disclosures. The course will use illustrations and real-world examples from published financial statements to provide you with a hands-on feel for the disclosure requirements across a number of accounting standards.