SEC Reporting (AICPA)

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. Cover 1 SEC REPORTING 2 Copyright 3 Table of Contents 4 1 The SEC and the Laws It Administers 8 2 Going Public: An Overview 65 3 SEC Reporting: The Key Rules 95 4 The Annual Report: Form 10-K 160 5 Registration Statements 244 6 The Quarterly Report: Form 10-Q 261 7 The Current Report: Form 8-K 287 8 Proxy Statements 333 9 Reporting by Smaller Public Companies 367 10 PCAOB Standard-Setting and Other Activities 387 11 Emerging Growth Companies 495 Accounting and Auditing Glossary 504 Index 519 Solutions 523