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SEC Disclosures Checklists (2022 Edition)

SEC Disclosures Checklists (2022 Edition)

  • 作者:
  • 出版商: CCH U.S.
  • ISBN: 9780808057208
  • 出版时间 March 2022
  • 规格: Paperback , 1512 pages
  • 适应领域: U.S. ? 免责申明:
    Countri(es) stated herein are used as reference only

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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    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.

  • PART I: FINANCIAL STATEMENTS--COMMERCIAL COMPANIES

    • General Disclosures
    • Cash
    • Accounts and Notes Receivable
    • Financial Instruments
    • Inventory
    • Other Investments
    • Fixed Assets, Repairs and Maintenance, and Depreciation
    • Intangible Assets and Amortization
    • Accounts and Notes Payable
    • Debt and Guarantors of Debt
    • Leases
    • Income Taxes
    • Common Stock, Preferred Stock, and Noncontrolling Interests
    • Revenue Recognition
    • Share-Based Payment
    • Pension Plans, Other Postretirement Plans, and ESOPs
    • Bankruptcy
    • Business Combinations
    • Quasi-Reorganizations
    • Subsidiary's or Division's Separate Financial Statements and Segments
    • Related-Party Transactions
    • Restructuring and Impairment Charges
    • Quarterly Financial Data
    • Consolidation
    • Commitments and Contingencies
    • Discontinued Operations
    • Accounting Changes
    • New Accounting Standards
    • Interim Disclosures
    • Form 10-K Schedules
    • 1933 Registration Statements

    PART II: FINANCIAL STATEMENTS--SPECIALIZED INDUSTRIES

    • Bank Holding Companies
    • Regulated Industries
    • Oil and Gas Companies
    • Registered Management Investment Companies
    • Employee Stock Purchase, Savings, and Similar Plans
    • Casinos/Hotels
    • Food Retailers/Department Store Chains
    • Insurance Companies

    PART III: SARBANES-OXLEY

    • Annual and Quarterly Reports
    • Proxy Statement or Annual Report Disclosures
    • Form 8-K Current Reporting
    • Press Releases
    • MD&A

    PART IV: MD&A

    • General Disclosures
    • Results of Operations and Financial Condition
    • Liquidity and Capital Resources
    • Off-Balance Sheet Arrangements and Payments Due under Contractual Obligations
    • Inflation and Changing Prices
    • Forward-Looking Disclosures
    • Interim Disclosures
    • Specialized Industries
  • Paul A. Mackey is the Manager of SEC Content for Accounting Research Manager. Paul has held several positions over a 14 year period focusing primarily on external SEC reporting and technical accounting research. Paul’s career has included positions with both Fortune 500 companies and a global public accounting firm.

    Paul holds a BBA with a concentration in accounting from the University of Michigan at Dearborn and a JD from The John Marshall Law School in Chicago

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