2019 Sec Handbook: Rules and Forms for Financial Statements and Related Disclosure - Softcover

Wolters Kluwer Editorial Staff

Softcover

ISBN 10: 1454895799 ISBN 13: 9781454895794

Verlag: Cch Inc, 2018

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Reseña del editor:

This 2019 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2018, for preparing financial statements and related disclosure documents filed with the SEC.

• The Handbook is a portable, affordable, and current resource with the latest SEC rules, forms, interpretations, and other materials specifically related to preparing financial statements and other SEC disclosure documents.
• The scope is broad enough to serve as a complete reference for anyone whose practice touches on SEC disclosure rules (e.g., transactional attorneys, corporate counsel, corporate governance professionals, etc.).
• It includes the full-text of: Regulations S-K, S-X, and S-T; selected rules and forms under the 1934 Act; Industry Guides; Staff Accounting Bulletins; and the Codification of Financial Reporting Policies

The 2019 Edition includes the following new and updated material:

• New Staff Accounting Bulletin No. 116, which modifies portions of existing guidance to conform authoritative accounting guidance and SEC rules, as well as FASB Accounting Standards Codification Topic 606
• New Staff Legal Bulletin 14I, which addresses the scope of Exchange Act Rule 14a-8(i)(5) and (i)(7) and provides information on proposals submitted on behalf of shareholders and the use of graphs and images
• Revised expiration dates in interim final rules that provide exemptions for certain security-based swaps
• Amendments to Regulations S-T and S-K and related forms to require certain registrants to include hyperlinks to exhibits listed in the exhibit index of filings and to submit them in HTML format
• Technical amendments to conform rules and forms to amendments made by Title I of the JOBS Act and new rules to effectuate required inflation adjustments
• A technical correction to Exchange Act Rule 12g-1 to more precisely reflect the "holder of record" threshold in Exchange Act
  Section 12(g)(1)

Previous Edition: 2018 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454886464¿

Über diese Auflage

• Verlag: Cch Inc
• Erscheinungsdatum: 2018
• ISBN 10: 1454895799
• ISBN 13: 9781454895794
• Einband: Tapa blanda
• Anzahl der Seiten: 1860