Each PPC’s Interactive Disclosure Library™ product includes a checklist of the GAAP disclosure requirements relevant to financial statements for nonpublic businesses (organized for profit), nonprofit organizations, or local government entities. The checklists, which are divided into four parts (Part I—Most Frequent Disclosures, Part II—Other Disclosures, Subsequent Pronouncements, and Comments), consider the following disclosures:
Disclosure Checklist for Nonpublic Companies: Statements of Financial Accounting Standards (SFAS), Financial Accounting Standards Board Interpretations (FASBI), Opinions of the Accounting Principles Board (APB), Accounting Research Bulletins (ARB), FASB Technical Bulletins (FTB), AICPA Statements of Position of the Accounting Standards Division (SOP), AICPA Industry Audit and Accounting Guides, consensus positions of the FASB Emerging Issues Task Force (EITF), Practice Bulletins of the AICPA Accounting Standards Executive Committee (AcSEC PB), AICPA Accounting Interpretations (AI), and FASB "Qs and As" (QA) and FASB Staff Positions
Nonprofit Disclosure Checklist: Statements of Financial Accounting Standards (SFAS), Financial Accounting Standards Board Interpretations (FASBI), Opinions of the Accounting Principles Board (APB), Accounting Research Bulletins (ARB), FASB Technical Bulletins (FTB), AICPA Statements of Position of the Accounting Standards Division (SOP), AICPA Audit and Accounting Guide, Not-for-Profit Organizations (Audit Guide), consensus positions of the FASB Emerging Issues Task Force (EITF), Practice Bulletins of the AICPA Accounting Standards Executive Committee (AcSEC PB), AICPA Accounting Interpretations (AI), FASB "Qs and As" (QA) and FASB Staff Positions
Governmental Disclosure Checklist: Codification of Governmental Accounting and Financial Reporting Standards (GASB Cod.) , Governmental Accounting Standards Board Statements (GASBS), GASB Interpretations (GASBI), GASB Technical Bulletins (GASBTB), GASB "Qs and As" (QA-GASBS), Statements of Financial Accounting Standards (SFAS), FASB Interpretations (FASBI), FASB Technical Bulletins (FASBTB), consensus positions of the FASB Emerging Issues Task Force (EITF), FASB "Qs and As" (QA-SFAS), Audit and Accounting Guide, Audits of State and Local Governmental Units (Non-GASB 34 Edition) (ASLGU), Opinions of the Accounting Principles Board (APB), Accounting Research Bulletins (ARB), Accounting Interpretations (AI), Statements of Position of the Accounting Standards Division (SOP), and Practice Bulletins of the Accounting Standards Executive Committee (AcSEC PB)
The Introduction worksheet lists the most recent pronouncements that were considered when the checklist was prepared. A list of disclosures required by subsequent pronouncements can be found by clicking the link to PPC’s website (ppc.thomson.com), located at the bottom of the Introduction worksheet and at the top of the Subsequent Pronouncements worksheet.