Footnote & Risk Factor Disclosures: Current Examples & Best Practices Webinar
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Overview
As the SEC continues to vigilantly investigate risk factor reporting, there is more pressure than ever for companies to comply with accurate and transparent risk factor disclosures and footnotes. In this webinar, our expert instructor will use real-world examples to explain the latest SEC and FASB requirements. You will also learn how to:
- Identify the major accounting policies and methods used
- Provide additional necessary information and details for investors with footnotes
- Deal with new risk factors such as cybersecurity, climate change, AI, geographical conflict...
Objective
To update you on the latest rules for the footnotes and risk factor disclosures currently required in GAAP financial statements and SEC filings, and provide you with best practices to successfully prepare these disclosures.
Emphasis
- Analysis of Risk Factors
- SEC Concept Release
-
New Cybersecurity Regulations
– New release
– Disclosures
– Required disclosures
– Objectives of attacks
– Damages -
Climate Change
– Evaluation of impact
– Pending disclosures - Impact of Artificial Intelligence (AI)
- Geographic Conflicts
- Inflation and Interest Rates
-
Footnote Disclosures
– Accounting policies
– Disclosure: 325-20-50-3
– Examples -
Revenue Recognition
– Contracts with customers
– Contract balances
– Performance obligations
– Practical expedients -
Goodwill
– Impairment loss
– Accounting alternatives
– Quantitative - Fair Value
- Financial Instruments
-
Leases
– Lessee accounting
– Lessor accounting
View Dates
| Date | Time | Subscriptions | Register |
|---|---|---|---|
| Mon, Nov 23, 2026 Code WA196KCPR01026 | 10:00 AM – 2:00 PM ET | Register | |
| Wed, Dec 2, 2026 Code WA196LCPR01026 | 12:00 PM – 4:00 PM ET | Register | |
| Thu, Dec 10, 2026 Code WA196LCPR03026 | 9:00 AM – 1:00 PM PT | Register | |
| Mon, Dec 21, 2026 Code WA196LCPR01126 | 10:00 AM – 2:00 PM ET | Register | |
| Tue, Dec 29, 2026 Code WA196LCPR02026 | 10:00 AM – 2:00 PM CT | Register | |
| Mon, Jan 11, 2027 Code WA196ACPR02027 | 1:00 PM – 5:00 PM CT | Register | |
| Wed, Jan 20, 2027 Code WA196ACPR01027 | 10:00 AM – 2:00 PM ET | Register | |
| Mon, Jan 25, 2027 Code WA196ACPR03027 | 10:00 AM – 2:00 PM PT | Register | |
| Mon, Feb 1, 2027 Code WA196BCPR02027 | 2:00 PM – 6:00 PM CT | Register | |
| Mon, Feb 8, 2027 Code WA196BCPR01027 | 11:00 AM – 3:00 PM ET | Register | |
| Wed, Feb 24, 2027 Code WA196BCPR03027 | 9:00 AM – 1:00 PM PT | Register |
This course is included in the following subscriptions:
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View SubscriptionsPrerequisite
Basic knowledge of financial accounting and reporting
Level of Knowledge
Intermediate
CPE Credits
4
Hours
NASBA Field of Study
Accounting