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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.…mehr
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.
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The American Institute of CPAs (AICPA) is the world's largest member association representing the CPA profession, with more than 429,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education, and consulting. The AICPA sets ethical standards for its members and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA examination, offers specialized credentials, builds the pipeline of future talent and drives professional competency development to advance the vitality, relevance and quality of the procession.
Chapter 1 1-1The SEC and the Laws It Administers 1-1The securities statutes 1-2The Securities and Exchange Commission 1-29The SEC's electronic filing system 1-40Relationship between the accounting profession and the SEC 1-44Internal control over financial reporting 1-53The SEC's website 1-57Chapter 2 2-1Going Public: An Overview 2-1Making the decision 2-3Preparing the registration statement 2-14SEC review and the cooling-off period 2-18Amendments and closing 2-23Post-effective amendments 2-27Internet stock offerings 2-28Review questions 2-30Chapter 3 3-1SEC Reporting: The Key Rules 3-1General instructions to the forms 3-3Regulation S-X 3-5Additional guidance for auditors 3-8Regulation S-K 3-38SEC interpretive releases 3-40Financial reporting policies 3-42Accounting and Auditing Enforcement Releases 3-45Staff Accounting Bulletins 3-46Staff Legal Bulletins 3-53Emerging Issues Task Force 3-58Financial Reporting Manual 3-59Consultations with SEC staff 3-60Discussion topics, review questions, and cases 3-62Chapter 4 4-1The Annual Report: Form 10-K 4-1The content of Form 10-K 4-7Facing page 4-8Part I of Form 10-K 4-9Part II of Form 10-K 4-14Part III of Form 10-K 4-52Part IV of Form 10-K 4-76Annual report to shareholders and the summary annual report 4-79Extensions and exceptions 4-81Review questions 4-83Chapter 5 5-1Registration Statements 5-1Registration statement forms 5-2Information required in a registration statement 5-3Securities offering reform 5-6Smaller reporting company regulatory relief 5-12Emerging Growth Companies 5-13Exempt offerings 5-14Review questions 5-17Chapter 6 6-1The Quarterly Report: Form 10-Q 6-1Filing requirements: Who, when, and where 6-2The content of Form 10-Q 6-7Part I -- Financial information 6-9Part II--Other information 6-19Omission of information by certain wholly owned subsidiaries 6-24Review questions and cases 6-25Chapter 7 7-1The Current Report: Form 8-K 7-1Filing requirements -- Who, when, where 7-2Events to be reported 7-4Signatures 7-33Review questions and cases 7-36Chapter 8 8-1Proxy Statements 8-1Regulation 14A 8-3Information to be furnished to security holders 8-6Information on the nominating, audit, and compensation committees 8-7Proxy statements: Voting on compensation plans 8-15Proxy filing requirements 8-21Shareholder director nominations 8-24Shareholder proposals 8-25Proxy statements: Financial information 8-27Tender offers 8-33Review questions 8-34Chapter 9 9-1Reporting by Smaller Public Companies 9-1Smaller reporting company regulatory relief rules 9-2Small business compliance guides 9-18COSO guidance for smaller public companies 9-19Review questions 9-20Chapter 10 10-1PCAOB Standard-Setting and Other Activities 10-1PCAOB standard-setting and other activities 10-2PCAOB standard-setting activities 10-4Other PCAOB guidance 10-25PCAOB rules and amendments 10-86PCAOB staff questions and answers related to rules 10-98International inspection program 10-105The PCAOB's website 10-106Review questions 10-107Chapter 11 11-1Emerging Growth Companies 11-1Eligibility requirements 11-2Scaled disclosure provisions 11-4Interpretive guidance 11-6Glossary 1Index 1
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