This course will be an overview of:

• Identifying financial statement areas containing recognition, measurement, presentation, or disclosure uncertainty.
• Applying common techniques for evaluating the proper accounting treatment of loss contingencies, allowances, accruals, and other areas with recognition and measurement uncertainty.
• Describing important presentation and disclosure considerations when highlighting uncertainty to financial statement users making economic decisions.
• Evaluating the adequacy of disclosure of going concern uncertainty under U.S. GAAP.