SEC Disclosures Checklists (2018) (Currently Unavailable)

Author(s): Paul A. Mackey

Published: Apr 27, 2018


ISBN: 9780808049005
Product Number: 10029977-0008
Volumes: 1
Update Frequency: Annually
1512 Pages

SEC Disclosures Checklists (2018) 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.

SEC Disclosures Checklists (2018) is now available in an eBook format which you can download to your computer instantly.

  • Table of Contents

SEC Disclosures Checklists (2018)

Topics and Content

 

  • 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

 

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