GAAP Financial Disclosure Checklist
Systematic review of financial statement disclosures for GAAP compliance.
Entity Name
*
Reporting Period (e.g., Fiscal Year End)
*
Reviewer Name
*
First Name
Last Name
Date of Review
*
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
Disclosure Checklist
*
Rows
Disclosure Present?
Location in Financial Statements
Comments
Summary of Significant Accounting Policies
1
Revenue Recognition
2
Contingencies and Commitments
3
Subsequent Events
4
Related Party Transactions
5
Fair Value Measurements
6
Income Taxes
7
Leases
8
Earnings Per Share
9
Segment Reporting
10
Are all required GAAP disclosures included in the financial statements?
*
Yes
No
Not Sure
Overall quality of disclosures
1
2
3
4
5
If any disclosures are missing, please explain or list action items:
Additional Reviewer Comments
Submit Checklist
Should be Empty: