The Coopers & Lybrand SEC manual
著者
書誌事項
The Coopers & Lybrand SEC manual
J. Wiley & Sons, c1997
7th ed. / Robert H. Herz ... [et al.]
- : pbk
- タイトル別名
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Coopers and Lybrand SEC manual
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注記
Rev. ed. of: The Coopers & Lybrand SEC manual / Ronald J. Murray, William E. Decker, Jr., Nelson W. Dittmar, Jr. 6th ed. c1993
Includes index
内容説明・目次
内容説明
This complete guide to the financial reporting and disclosure requirements and related rules and regulations of the Securities and Exchange Commission (SEC) describes the requirements of the SEC both formal and informal that publicly traded companies frequently encounter. It gives accountants and financial officers the tools and information they need to avoid the potentially heavy penalties and sanctions that can result from noncompliance.
目次
- Partial table of contents:
- INTRODUCTION TO SEC PRACTICE.
- Legislation Governing SEC Practice.
- Organization of the SEC.
- Shelf Registration.
- ACCOUNTANTS' REPORTS AND RELATED MATTERS.
- SEC Reporting Requirements.
- Accountants' Consents.
- SHAREHOLDER COMMUNICATIONS.
- Annual Report to Shareholders.
- Quarterly Report to Shareholders.
- THE SEC FORMS.
- Reporting and Registration Forms Under the 1934 Act.
- Change in Fiscal Year.
- FOREIGN REGISTRANTS.
- Financial Statement Requirements for Foreign Registrants.
- REGULATION S--X.
- Article 3: General Instructions as to Financial Statements.
- REGULATION S--K.
- Securities of the Registrant.
- Management and Certain Security Holders.
- REGULATIONS S--B.
- Financial Information.
- Appendices.
- Index.
- User's Guide to the CD--ROM Version.
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