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SEC Regulation S-X: Financial Statements of Public Companies
Key Metrics
- Securities and Exchange Commission
- Createspace Independent Publishing Platform
- Paperback
- 9781722726492
- 11.02 X 8.5 X 0.37 inches
- 0.92 pounds
- Law > Business & Financial
- English
Secure TransactionBook Description
Regulation S-X is a prescribed regulation in the United States of America that lays out the specific form and content of financial reports, specifically the financial statements of public companies. Also known as the FORM AND CONTENT OF AND REQUIREMENTS FOR FINANCIAL STATEMENTS, SECURITIES ACT OF 1933, SECURITIES EXCHANGE ACT OF 1934, INVESTMENT COMPANY ACT OF 1940, INVESTMENT ADVISERS ACT OF 1940, AND ENERGY POLICY AND CONSERVATION ACT OF 1975. Regulation S-X and the Financial Reporting Releases set forth the form and content of and requirements for financial statements required to be filed as a part of a registration statements under the Securities Act of 1933. Regulation S-X extends the meaning of the term 'financial statements' to include all notes to the statements and all related schedules. Regulation S-X is closely related to Regulation S-K, which lays out reporting requirements for various SEC filings and registrations used by public companies.
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