disclousres

significant acct policies

Revenue recognition, inventory method, depreciation method, cash equivalents policy, use of estimates, basis of accounting

cash and restricted cash

Restricted cash, cash equivalents policy, concentrations of credit risk

A/R

Allowance for credit losses, pledged/factored receivables, concentrations of credit risk

Inventory

FIFO/LIFO/average cost method, LIFO reserve (if applicable), valuation method

PPE

Depreciation method, useful lives, major asset classes, accumulated depreciation

intangible assets and goodwill

Useful lives, amortization method, impairment losses, carrying amounts

debt

Interest rates, maturity dates, future principal payments, collateral, debt covenants

leases

ROU assets, lease liabilities, lease expense, maturity schedule, discount rate

stockholders equity

Shares authorized/issued/outstanding, preferred stock rights, treasury stock, RE restrictions

revenue recognition

Performance obligations, timing of revenue, remaining obligations, significant judgments

income taxes

Deferred tax assets/liabilities, valuation allowance, effective tax rate reconciliation (public companies)

commitments and contigencies

Nature of contingency, estimated loss if disclosed, commitments, guarantees

subsequent events

Event date, recognized vs. nonrecognized event

Fair value

Level 1/2/3 hierarchy, valuation techniques (income-pv , cost -replace, market- compare)

related party transaction

Nature of relationship, transaction amounts, outstanding balances

segment reporting

Revenue, profit/loss, assets by segment (public companies)

EPS

Basic & diluted EPS, reconciliation if applicable

Face of F/S

B/S, I/S, CFs total numbers no detail “how much”

footnotes

methods, assumtptions, risks, maturities, explanations