2018 SEC Handbook

Rules and Forms for Financial Statements and Related Disclosure

Author: Wolters Kluwer,Wolters Kluwer Staff

Publisher: CCH

ISBN: 9781454886464

Category: Law

Page: 1798

View: 9238

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
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SEC Handbook

Rules and Forms for Financial Statement and Disclosure, 2017 Edition

Author: Wolters Kluwer,Wolters Kluwer Staff

Publisher: CCH

ISBN: 9781454875147

Category: Law

Page: 1798

View: 5127

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A Practical Guide to SEC Proxy and Compensation Rules

Author: Amy L. Goodman,John F. Olson,Lisa A. Fontenot

Publisher: Aspen Publishers Online

ISBN: 0735598959

Category: Law

Page: 1456

View: 7492

A Practical Guide to SEC Proxy and Compensation Rules, Fifth Edition is designed to meet the special needs of corporate officers and other professionals who must understand and master the latest changes in compensation disclosure and related party disclosure rules, including requirements and initial SEC implementing rules under the Dodd-Frank Wall Street Reform and Consumer Protection Act. Current, comprehensive and reliable, the Guide prepares you to handle both common issues and unexpected situations. Contributions from the country's leading compensation and proxy experts analyze: Executive compensation tables Compensation disclosure and analysis Other proxy disclosure requirements E-proxy rules Executive compensation under IRC Section 162(m) And much more! Organized for quick, easy access to all the issues and areas youand’re likely to encounter in your daily work, A Practical Guide to SEC Proxy and Compensation Rules Dissects each compensation table individuallyand—the summary compensation table, the option and SAR tables, the long-term incentive plan tableand—and alerts you to the perils and pitfalls of each one Walks you through preparation of the Compensation Disclosure and Analysis Explains the latest interpretations under the SEC's shareholder proposal rule and institutional investor initiatives and what they mean for the coming proxy season Helps you tackle planning concerns that have arisen in the executive compensation context, including strategies for handling shareholder proposals regarding executive compensation and obtaining shareholder approval of stock option plans The Fifth Edition reflects the latest SEC and IRS regulations, guidance, interpretations and disclosure practices. It adds a new chapter focused on developments and practices relating to required public company and“say-on-payand” advisory votes pursuant to the Dodd-Frank Act. Another new chapter addresses director qualifications and Board leadership, diversity, and risk oversight disclosures. This one-volume guide will help you prepare required disclosures as well as make long-range plans that comply fully with regulations and positions taken by the SEC more quickly and completely than ever before. In addition, weand’ve updated the Appendices to bring you the latest rules and relevant primary source material.
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Segment reporting

Author: International Accounting Standards Committee

Publisher: N.A

ISBN: N.A

Category: Business & Economics

Page: 48

View: 4526

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Wiley GAAP 2016 - Interpretation and Application of Generally Accepted Accounting Principles

Author: Joanne M. Flood

Publisher: John Wiley & Sons

ISBN: 1119106060

Category: Business & Economics

Page: 1512

View: 5186

The complete, cross-referenced GAAP guide, with illustrations, explanations, and examples Wiley GAAP 2016 contains the most comprehensive coverage of all GAAP pronouncements in a single volume, providing professionals with a complete reference to the entire GAAP hierarchy. This new edition includes the latest updates to the standards, along with AICPA ASEC statements of position and a comprehensive cross-reference of accounting topics to the new FASB codification system. All pronouncements are fully explained in detail, including terminology, and practice exercises demonstrate real-world application. Each chapter includes a discussion of perspectives and issues, sources of GAAP, definitions, concepts, rules, and examples, with specific appendices where applicable. This useful guide contains numerous examples and illustrations, and all original pronouncements are referenced to the FASB Current Text. GAAP is constantly being updated, and users require expert interpretation and explanation of relevant principles with every new pronouncement. This book provides clear, comprehensive guidance, including FASB Technical Bulletins, AcSEC Practice Bulletins, FASB Implementation Guides, and AICPA Statements of Position and Accounting Interpretations. Readers will: Refer to GAAP standards and ASEC statements Understand relevant terminology, concepts, and rules Study detailed examples to gain a solid working knowledge of the standards Gain confidence by practicing GAAP applications before using it in the field This guide represents the most complete, comprehensive GAAP reference available, and the digital format allows for instant access to information through the point-and-click Index and Table of Contents. A thorough study and analysis of all US Generally Accepted Accounting Principles, Wiley GAAP 2016 is the essential reference. /td /tr /table
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Materiality in Financial Reporting

An Integrative Perspective

Author: Francesco Bellandi

Publisher: Emerald Group Publishing

ISBN: 1787437361

Category: Business & Economics

Page: 448

View: 4472

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.
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International Currency Exposure

Author: Frank Westermann

Publisher: MIT Press

ISBN: 0262036401

Category: Business & Economics

Page: 328

View: 5489

Issues in debates about foreign currency exposure -- the denomination of liabilities or assets in foreign currency.
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The Audit Committee Handbook

Author: Louis Braiotta, Jr.,R. Trent Gazzaway,Robert Colson,Sridhar Ramamoorti

Publisher: John Wiley & Sons

ISBN: 0470616075

Category: Business & Economics

Page: 416

View: 7036

The classic handbook to audit committee responsibilities—completely updated to cover the latest guidance with practical insights on the new functions of the audit committee. Now containing the newest regulatory guidance impacting audit committees, including new chapters on audit oversight and updated discussions on fraud risk, the Fifth Edition helps your audit committee plan its agenda and achieve its mission in corporate governance. The Audit Committee Handbook, Fifth Edition guides you to: Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.
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SEC accounting

Author: John W. Buckley,Marlene H. Buckley,Tom M. Plank

Publisher: John Wiley & Sons

ISBN: N.A

Category: Business & Economics

Page: 484

View: 2266

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Standard for Automatic Exchange of Financial Account Information in Tax Matters

Author: Organisation for Economic Co-Operation and Development

Publisher: Organization for Economic Co-Operation & Development

ISBN: 9789264267985

Category: Business & Economics

Page: 326

View: 2684

Annotation This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
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UK Financial Statements - Presentation and Disclosure Requirements

Author: Steve Collings

Publisher: Bloomsbury Publishing

ISBN: 1784515361

Category: Financial statements

Page: 792

View: 1233

Accounting standards in the UK and Republic of Ireland are going through a radical change. This book outlines the changes concerned, how they affect companies, what differences exist between the new and the old rules and what practitioners and directors should be aware of in producing financial statements for statutory purposes. To aid this theory, numerous worked examples and illustrative model accounts are included to help preparers understand how these changes should be implemented.Practitioners and preparers of accounts need to be fully versed in the changes to accounting practice and the stumbling blocks to avoid under the new rules. Each chapter contains a 'Pitfalls to avoid' section as well as a 'Chapter summary' to help preparers to understand the key differences. Invariably, if the accounts themselves are incorrect due to a misunderstanding of the new treatments, the resulting tax will be incorrect.UK Financial Statements: Presentation and Disclosure Requirements provides a comprehensive overview of the new reporting regimes in the UK and Republic of Ireland. Written by an expert in UK company financial reporting issues, it includes illustrative financial statements, model disclosures and the structure of the primary statements under new UK GAAP andEU-adopted IFRS. The appendices also contain useful disclosure checklists.The book is ideal for: Practitioners dealing with all types of companies Tax advisers Company directors Students studying for professional examinationsCoverage includes:Introduction;Overview of the revised Companies Act 2006;Summary of new UK GAAP and emerging issues and how to deal with them;Overview of small and micro-entity reporting requirements;Sample micro-entity financial statements;Sample small company financial statements;Sample medium-sized company financial statements;Sample large (unlisted) company financial statements;Sample EU-adopted IFRS financial statements;Abridged and adapted financial statements;Consolidated financial statements - overview of the requirements;Sample consolidated financial statements prepared to UK GAAP;Sample consolidated financial statements prepared to EU-adopted IFRS;Auditing financial statement disclosures.Appendices include: Disclosure checklists for micro-entities, small companies, medium-sized companies, large companies and EU-endorsed IFRS.
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Miller Gaap Guide 2004

Restatement and Analysis of Current Fasb Standards

Author: Jan R. Williams,Joseph V. Carcello

Publisher: Routledge

ISBN: 9780735541214

Category: Business & Economics

Page: 1200

View: 8476

This book is indispensable for all accountants working on the preparation or audit of the accounts of multi-nationally listed companies. Miller GAAP Guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible. * Best selling guide to interpreting and applying GAAP for 25 years * Thoroughly updated comprehensive coverage * Logically structured and thoroughly indexed for ease of use
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IFRS and US GAAP

A Comprehensive Comparison

Author: Steven E. Shamrock

Publisher: John Wiley & Sons

ISBN: 1118225732

Category: Business & Economics

Page: 356

View: 9578

A practical comparison of—and expert guidance on—IFRS and GAAP written by a practicing controller International Financial Reporting Standards (IFRS) are used in over 120 countries. US companies will inevitably encounter IFRS when evaluating the financial health of suppliers and customers. IFRS and US GAAP: A Comprehensive Comparison provides instruction in accounting under IFRS within the context of US accounting standards. Practical and easy-to-use, this book includes a case study of a first time IFRS adoption, emphasizing the much greater degree of professional judgment that is needed for IFRS. Provides a heavy emphasis on practical examples Includes an online companion website with downloadable spreadsheets and templates Reflects current financial reporting trends Addresses accounting requirements of which today's auditors, accountants and preparers of financial reports need to be aware Clarifying IFRS, its impact on US companies, and where to start in understanding it, IFRS and US GAAP prepares US accountants to be knowledgeable with day to day financial accounting issues using IFRS's substantial similarity with US GAAP as a context.
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The Securities Exchange Act of 1934, Analyzed and Explained

Author: Charles Harrison Meyer

Publisher: William S. Hein & Co., Inc.

ISBN: 9780837724478

Category: Law

Page: 251

View: 652

Contains two parts; Part I, the Securities Exchange Act of 1934 (Fletcher-Rayburn Act); & Part II, the Securities Act of 1933, as amended in 1934. Each part contains both a summary of the related Act as well as a detailed, section by section analysis.
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