2018 Sec Handbook

Author: Wolters Kluwer
Publisher: CCH
ISBN: 9781454886464
Size: 13.39 MB
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This 2018 Edition of the SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure reproduces the latest requirements, as of November 7, 2017, 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 2018 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: 2017 SEC Handbook: Rules and Forms for Financial Statements and Related Disclosure, ISBN 9781454875147

Sec Handbook

Author: Wolters Kluwer
Publisher: CCH
ISBN: 9781454875147
Size: 25.96 MB
Format: PDF, ePub
View: 6858
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Pcaob Standards And Related Rules

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498927
Size: 60.88 MB
Format: PDF, Docs
View: 3528
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Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards, dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require the auditor to provide new information about the audit and make the auditor's report more informative and relevant to investors and other financial statement users. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective as of audits of fiscal years ending on or after December 15, 2017 (except for the “Critical Audit Matters” section of the standard and related amendments, which have a phased effective date). This 2018 edition of the AICPA’s PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101). In addition, this title also features updated staff guidance, included a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.

Wiley Gaap 2017

Author: Joanne M. Flood
Publisher: John Wiley & Sons
ISBN: 1119356989
Size: 49.90 MB
Format: PDF, ePub, Docs
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The most practical, authoritative guide to GAAP Wiley GAAP 2017 contains complete coverage of the Financial Accounting Standards Board's (FASB) Accounting Standards Codification (ASC), the source of authoritative generally accepted accounting principles (GAAP). Wiley GAAP renders GAAP more understandable and accessible for research and has been designed to reduce the amount of time and effort needed to solve accounting research and implementation issues. The 2017 edition reflects the new FASB guidance on: Revenue Recognition Leases Business Combinations Pensions Financial Instruments And more than 17 other new FASB Accounting Standards Updates Providing interpretive guidance, analytical explanations, graphic tools, and more than 300 real-world, examples and illustrations, this invaluable guide offers clear, user-friendly guidance on every ASC Topic in the Codification. Offers insight into the application of complex financial reporting rules Contains a detailed index for easy reference use Includes comprehensive cross-referencing to the FASB codification system, making it efficient for you to perform in-depth research As a bonus, a comprehensive disclosure checklist offers practical guidance to preparing financial statements for commercial entities in accordance with GAAP. For easy reference and research, the checklist follows the order of the codification. With easy-to-access information, this reliable resource offers complete coverage of the FASB Codification.

Accounting Trends And Techniques U S Gaap Financial Statements Best Practices In Presentation And Disclosure

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1945498870
Size: 75.15 MB
Format: PDF
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Updated for new accounting and auditing guidance issued, this valuable tool provides hundreds of high quality disclosure examples from carefully selected U.S. companies of different sizes, across industries such as banking, credit and insurance, communication services, and healthcare from such organizations as Scotts Miracle-Gro, Coca-Cola, Caterpillar, and BB&T. Illustrations of the most important, immediate, and challenging disclosures, such as derivatives and hedging, consolidations, and fair value measurement are provided. Hot topics include statement of cash flows, going concern, and business combinations and intangibles. This edition also provides clear, direct guidance to help you understand and comply with all significant reporting requirements and detailed indexes to help you quickly find exactly what you need.

Materiality In Financial Reporting

Author: Francesco Bellandi
Publisher: Emerald Group Publishing
ISBN: 1787438430
Size: 18.82 MB
Format: PDF, ePub, Docs
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This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.