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Gaap Sec Disclosure Requirements
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Author :Financial Accounting Standards Board. GAAP-SEC Disclosure Requirements Working Group Publisher : ISBN 13 : Total Pages :66 pages Book Rating :4.:/5 (2 download)
Book Synopsis GAAP-SEC Disclosure Requirements by : Financial Accounting Standards Board. GAAP-SEC Disclosure Requirements Working Group
Download or read book GAAP-SEC Disclosure Requirements written by Financial Accounting Standards Board. GAAP-SEC Disclosure Requirements Working Group and published by . This book was released on 2001 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fair Value Measurements by : International Accounting Standards Board
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book SEC Reporting written by BDO USA and published by John Wiley & Sons. This book was released on 2020-06-02 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title clarifies new, difficult, and important reporting and disclosure requirements for SEC Reporting. You'll learn: The latest SEC developments and hot buttons. How to apply regulations S-X, S-K, and other SEC guidance. How to prepare and review financial statements and their related disclosures. It includes AS 3101, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.
Download or read book Accounting Series Releases written by and published by . This book was released on 1976 with total page 520 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Prospective Financial Information by : AICPA
Download or read book Prospective Financial Information written by AICPA and published by John Wiley & Sons. This book was released on 2017-06-12 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This resource provides interpretive guidance and implementation strategies for all preparation, compilation examination and agreed upon procedures on prospective financial information: Helps with establishing proven best-practices. Provides practical tools and resources to assist with compliance. Exposes potential pitfalls associated with independence and ethics requirements. SSAE No. 18 SSARS No. 23 Preparation and compilation engagements now fall under the SSARSs The attestation engagements require an assertion from the responsible party
Book Synopsis Materiality in Financial Reporting by : Francesco Bellandi
Download or read book Materiality in Financial Reporting written by Francesco Bellandi and published by Emerald Group Publishing. This book was released on 2017-12-15 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Book Synopsis Investment Company Act Release by : United States. Securities and Exchange Commission
Download or read book Investment Company Act Release written by United States. Securities and Exchange Commission and published by . This book was released on 1967 with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Impact of the Sec's Regulation of Non-Gaap Disclosures by : Frank Heflin
Download or read book The Impact of the Sec's Regulation of Non-Gaap Disclosures written by Frank Heflin and published by . This book was released on 2010 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Rules implemented by the U.S. Securities and Exchange Commission in 2003 impose additional disclosure and filing requirements on firms publicly disclosing non-GAAP earnings. We find the regulations produced (1) modest declines in the frequency of special- and other-item exclusions, (2) a decline in exclusion magnitude, (3) a modest decline in the probability disclosed earnings meet or beat forecasts, and (4) a decline in the association between returns and forecast errors. Our results suggest that, while the regulations reduced firms' use of non-GAAP disclosures to improve performance perceptions, they also reduced firms' willingness to use non-GAAP earnings to convey permanent earnings.
Download or read book SEC Handbook II written by and published by . This book was released on 2002 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2021 SEC Handbook by : Wolters Kluwer Editorial Staff
Download or read book 2021 SEC Handbook written by Wolters Kluwer Editorial Staff and published by Aspen Publishers. This book was released on 2020-12-16 with total page 1976 pages. Available in PDF, EPUB and Kindle. Book excerpt: SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure This 2021 edition of the SEC Handbook provides the latest requirements, as of October 2020, for preparing financial statements and related disclosure documents filed with the SEC. The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations, and other materials specifically related to preparing financial statements and other SEC disclosure documents. The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.). It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies. The 2021 edition includes the following new and updated material: Amendments to financial disclosure requirements for guarantors, issuers of guaranteed securities, and affiliates who collateralize securities to provide investors with material information Revisions to support informed investment decisions regarding variable annuity and variable life insurance contracts via a layered disclosure approach Amendments to the "accelerated filer" and "large accelerated filer" definitions to promote capital formation and reduce unnecessary burdens for certain smaller issuers Modifications to the registration, communications, and offering processes for closed-end investment companies Staff Legal Bulletin 21, which provides the views of SEC staff regarding the application of the Exchange Act antifraud provisions to public statements made by issuers of municipal securities and obligated persons. Amendments to assist registrants in making determinations of whether a subsidiary or an acquired or disposed business is significant and to improve the disclosure requirements Revisions to proxy-solicitation rules so that investors receive more transparent and accurate information Updates to rules regarding statistical disclosure requirements for banking registrants Amendments to the shareholder- proposal rule concerning ownership requirements, documentation, and resubmission thresholds Revisions to auditor independence requirements Staff Accounting Bulletin 119, which updates interpretive guidance to align with Financial Accounting Standards Board Accounting Standards Codification Topic 326, Financial Credit Losses Previous Edition: 2020 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781543806700 Frequently Asked Questions What are the SEC rules? What are the current SEC forms? According to SEC rules, how much time is allowed for a proxy vote? What is a covered person under SEC rules? How does the SEC retroactively change rules? How many SEC rules are there?
Book Synopsis Securities Exchange Act of 1934 Release by : United States. Securities and Exchange Commission
Download or read book Securities Exchange Act of 1934 Release written by United States. Securities and Exchange Commission and published by . This book was released on 1962 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book FDIC Quarterly written by and published by . This book was released on 2009 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Regulation of Corporate Disclosure, 4th Edition by : Brown
Download or read book Regulation of Corporate Disclosure, 4th Edition written by Brown and published by Wolters Kluwer. This book was released on 2016-12-15 with total page 2350 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Regulation of Corporate Disclosure is a one-volume treatise on the disclosure regime in place under the Federal securities laws. The treatise addresses the formal disclosure process (periodic reports, MD&A, Regulation FD), the informal disclosure process (press releases, social media, discussions with analysts), and the application of the antifraud provisions to these communications. The treatise includes chapters on scienter and materiality, and also addresses communications with and disclosure obligations to shareholders. The Fourth Edition has been significantly revised and, among other topics, includes coverage of: The duties and responsibilities of corporate officials relating to the disclosure process The most recent cases addressing disclosure issues, including decisions by the Supreme Court on topics such as the application of the antifraud provisions to beliefs and opinions Pronouncements by the U.S. Securities and Exchange Commission on disclosure issues, including consideration of the SEC's efforts to improve disclosure effectiveness The developing need to consider disclosure of public interest matters, including the effects of climate change on a company's business The disclosure requirements applicable to the proxy process, including the system for uncovering the identity of street name owners State disclosure obligations of the board of directors under its fiduciary obligations to shareholders.
Book Synopsis Segment Reporting by : International Accounting Standards Committee
Download or read book Segment Reporting written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Securities and Exchange Commission. Advisory Committee on Corporate Disclosure Publisher : ISBN 13 : Total Pages :540 pages Book Rating :4.3/5 (91 download)
Book Synopsis Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission: Appendix by : United States. Securities and Exchange Commission. Advisory Committee on Corporate Disclosure
Download or read book Report of the Advisory Committee on Corporate Disclosure to the Securities and Exchange Commission: Appendix written by United States. Securities and Exchange Commission. Advisory Committee on Corporate Disclosure and published by . This book was released on 1977 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis 2022 SEC Handbook by : Wolters Kluwer Editorial Staff
Download or read book 2022 SEC Handbook written by Wolters Kluwer Editorial Staff and published by . This book was released on 2021-12-22 with total page 1976 pages. Available in PDF, EPUB and Kindle. Book excerpt: 2022 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure
Book Synopsis SEC Intervention and Industry Guidance by : Steve Fortin
Download or read book SEC Intervention and Industry Guidance written by Steve Fortin and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines how the U.S. Securities and Exchange Commission (SEC) intervention in 2003 regarding non-GAAP disclosures affects the reporting of Funds from Operations (FFO), an industry-guided non-GAAP performance measure commonly reported by Real Estate Investment Trusts (REIT). We find that, contrary to the results of prior studies of pro forma earnings, the SEC intervention does not deter the reporting of FFO. Nonetheless, we show that the quality of FFO disclosures improves significantly subsequent to additional disclosure requirements and increased scrutiny by the SEC in 2003. In particular, we find that (1) companies are more likely to follow the industry guidance in defining FFO; (2) all exclusions from FFO have become more transitory following the SEC intervention; and (3) companies are less likely to manage the FFO measure to beat or meet analysts' forecasts. Lastly, we examine investors' perceptions regarding the usefulness of the FFO measure and find that the market perceives FFO as being more value relevant following the intervention of the SEC. Collectively, our findings suggest that, with sufficient industry guidance, the SEC can best achieve its objectives of improving the quality of non-GAAP reporting without the unintended consequences of deterring firms from reporting value relevant non-GAAP information.
