Sec Disclosures Checklists, 2014 Edition + Cd-rom - Couverture souple

Mackey, Paul A

Couverture souple

ISBN 10 : 0808036645 ISBN 13 : 9780808036647

Editeur : CCH Incorporated, 2014

Synopsis

SEC Disclosures Checklists is a practical guide designed for CPAs who service public companies, whether internally or externally. It identifies disclosure requirements for financial statements, Management's Discussion and Analysis (MD&A), and the SEC rules mandated by the Sarbanes-Oxley Act of 2002. This product is both for preparers and reviewers of financial statements that will be included in 1933 or 1934 Act domestic filings, including those on Forms 10-Q, 10-K, and 8-K. It can be used to prepare and review financial statement disclosures of most domestic registrants. The checklists are organized by question, disclosure requirement and reference source. First, the reader is prompted with a question, such as "Does the company have restrictions on its cash?" If the answer is yes, the reader proceeds to the disclosure requirement. The reader can also obtain more in-depth information by reading the excerpts from SEC reference material that is provided in the book and supports the requirement. Once the reader is satisfied that the company has met the disclosure requirements, the response to the question and the workpaper reference can be entered into the book or on the checklist, which is available on the free, companion CD included with the volume. The completed checklists can be placed in quarterly or annual workpapers to provide support for review and compliance procedures. The free, back-of-the-book CD contains three checklists covering the same disclosure questions and requirements in the book: 1. SEC Disclosures Checklist--Financial Statements for Commercial Companies and Specialized Industries. This checklist outlines the required SEC disclosures for financial statements included in 1933 and 1934 Act domestic filings that are incremental to U.S. GAAP. The checklist for commercial compa

Détails de l'édition

• Éditeur: CCH Incorporated
• Date d'édition: 2014
• ISBN 10: 0808036645
• ISBN 13: 9780808036647
• Reliure: Broché
• Langue: anglais
• Nombre de pages: 1512
• Coordonnées du fabricant: non disponible