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- Examples of disclosures in accounting include123:
- The nature and justification of a change in accounting principle
- The nature of a non-monetary transaction
- The nature of a relationship with a related party with which the business has significant transaction volume
- The amount of encumbered assets
- The amount of material losses caused by the lower of cost or market rule
- A description of any asset retirement obligations
- Encumbered or pledged assets
- Related party transactions
- Going concerns
- Goodwill impairments
- Accounting changes
- Accounting errors
- Insurance contract modifications
- Noteworthy events
Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.Several examples of full disclosure involve the following items:
- The nature and justification of a change in accounting principle
- The nature of a non-monetary transaction
www.accountingtools.com/articles/the-full-disclosur…– Some other examples of transactions and events that need to be disclosed in the financial statement footnotes include encumbered or pledged assets, related party transactions, going concerns, and goodwill impairments.www.myaccountingcourse.com/accounting-principl…Key Points
- All relevant information must be disclosed. "Relevant" means any context that may impact a financial statement's reliability.
www.coursesidekick.com/accounting/study-guides/… - People also ask
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