For accountants, determining the correct wording and presentation formats for disclosures is a time–consuming effort. Financial statement preparers look for examples that they can tailor to their own statements. This book provides users with a complete set of tools to prepare their statements. Formatted in accordance to the FASB Codification schema, this book covers Presentation, Assets, Liabilities, Equity, Revenue, Expenses, and Broad Transactions. Its arrangement enables financial statement preparers and auditors to easily perform additional research and present transparent financial information.