Accounting disclosure rules and practice: an overview
U.S. Securities and Exchange Commission, 1990 - Business & Economics
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accepted accounting principles aggregate amounts audited financial statements audited statements auditor's report auditors balance sheet date carrying value cash flows Change in accounting consolidated financial statements Corporation Finance costs date of consummation December 31 dividends Division of Corporation earnings per share entity exceeds expense filing financial position financial statements giving Financial statements required fiscal year end fiscal year-end Form 8-K forma adjustments forma data forma EPS forma information forma presentation giving retroactive effect historical financial statements included income statement initial public offering interim period issued issuer latest fiscal lease liabilities material merger number of shares offering proceeds periods presented pooling of interests prior proxy reflected registration statement Regulation S-X related parties revenues S-X Schedule shareholders significant subsidiary test statement of operations statements giving retroactive supplemental consolidated financial supplemental financial statements taxes total assets transaction Typical Disclosures year-end