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Lecture Accounting: What the numbers mean (10/e): Chapter 10 - Marshall, McManus, Viele

Chapter 10 - Corporate governance, notes to the financial statements, and other disclosures. After reading this chapter, you should be able to answer the following questions: Are the explanatory notes an integral part of the financial statements? Do the notes provide detailed disclosure needed by users wishing to gain a full understanding of the financial statements? What are the kinds of significant accounting policies that are explained in the notes?. | © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved. Accounting: What The Numbers Mean Tenth Edition Marshall, McManus, and Viele Chapter 10 Corporate Governance, Notes to the Financial Statements, and Other Disclosures PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Chapter 10: Corporate Governance, Notes to the Financial Statements, and Other Disclosures Learning Objectives After studying this chapter you should understand and be able to: Discuss the significance of corporate governance. Identify the types of financial reporting misstatements that have occurred in recent years. Explain why the notes are an integral part of the financial statements. Discuss the kinds of significant accounting policies that are explained in the notes. Describe the nature and content of various note disclosures. Explain the role of the Securities and Exchange Commission and some of its reporting requirements. Explain why a statement of management’s responsibility is included with the notes. Describe the significance of management’s discussion and analysis of the firm’s financial condition and results of operations. Identify what is included in the five-year (or longer) summary of financial information. Discuss the meaning and content of the independent auditors’ report. 10- After studying this chapter you should understand and be able to: Discuss the significance of corporate governance. Identify the types of financial reporting misstatements that have occurred in recent years. Explain why the notes are an integral part of the financial statements. Discuss the kinds of significant accounting policies that are explained in the notes. Describe the nature and content of various note disclosures. Explain the role of the Securities and Exchange Commission and some of its reporting requirements. Explain why a statement of management’s responsibility is included with the notes. | © 2008 The McGraw-Hill Companies, Inc., All Rights Reserved. Accounting: What The Numbers Mean Tenth Edition Marshall, McManus, and Viele Chapter 10 Corporate Governance, Notes to the Financial Statements, and Other Disclosures PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Chapter 10: Corporate Governance, Notes to the Financial Statements, and Other Disclosures Learning Objectives After studying this chapter you should understand and be able to: Discuss the significance of corporate governance. Identify the types of financial reporting misstatements that have occurred in recent years. Explain why the notes are an integral part of the financial statements. Discuss the kinds of significant accounting policies that are explained in the notes. Describe the nature and content of various note disclosures. Explain the role of the Securities and Exchange Commission and some of its reporting