CCH has introduced an AutoCheck Disclosures Checklist tool for its Accounting Research Manager online service that aims to simplify the process of preparing financial statement disclosures.

The tool provides line-by-line GAAP disclosure guidance and forms that can be filled out on-screen or printed. The disclosures follow the format of the Financial Accounting Standards Board’s GAAP Codification and are updated quarterly. For each disclosure, a “Sources” tab displays references to authoritative sources, while a “Links” tab displays links to explanations of the disclosure requirements.

As work progresses, AutoCheck highlights unanswered questions and can highlight preparer comments for the reviewer.

When the disclosures are complete, users can roll forward the checklists, keeping only the information they want to re-use. Special options also allow users to choose what they wish to print, selecting only those disclosures containing comments, for example.

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